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Redirecting Year-End Bonuses to an RRSP: ESA Compliance and Payroll Considerations for Employers
Mariya Askyonova | February 09, 2026
The treatment of employee bonuses can be complicated, but reading this article will helpfully shed light on important considerations to comply with statutory requirements.
Learn moreMarie Kazmer | February 08, 2026
The concept of a “substitute decision-maker” is deceptively simple but legally complex. While the role is often conflated with informal caregiving or family decision-making, in law it carries significant fiduciary duties and procedural consequences. Matters are further complicated by inconsistent terminology: the Substitute Decisions Act, the Family Law Rules, and the Rules of Civil Procedure each frame incapacity and representation in slightly different ways. For practitioners, this patchwork can create pitfalls when advising clients, drafting materials, or litigating issues involving incapable parties.
Learn moreEmily Caza | February 08, 2026
In May 2025, the Ontario government reintroduced the Support for Seniors and Caregivers Act, 2025, a legislative reform aimed at improving care standards, enhancing resident protections, and recognizing the essential role of caregivers. The Act proposes changes to both the Fixing Long-Term Care Act, 2021 and the Retirement Homes Act, 2010. This article highlights the most important things seniors, and their caregivers need to know about the proposed reforms, and what they may mean for long-term care, retirement living, and caregiving in Ontario.
Learn moreApplying “In the Course of Employment”: Insights from WSIAT Decision No. 774/25
Kelly Rodrigues, Solicitor, The Regional Municipality of Durham | February 08, 2026
In Decision No. 774/25, the WSIAT denied entitlement after finding that a worker’s injury, sustained during an unpaid lunch break on public property near the workplace, did not occur in the course of employment. The decision highlights that location, timing, and the personal nature of a worker’s activities remain key considerations when assessing entitlement for injuries occurring off employer premises.
Learn moreAllen Cramm, Bilingual Employer Specialist, Office of the Employer Adviser | February 08, 2026
In Decision No. 469/25, the WSIAT granted entitlement for chronic mental stress after finding that extraordinary workplace conditions during the COVID-19 pandemic exposed the worker to objectively dangerous health and safety risks. The decision highlights that “normal job stress” must be assessed contextually, and that exposure to heightened workplace hazards may constitute a substantial work related stressor for CMS entitlement purposes.
Learn moreClient Capacity: Your Practical Guide – What Every Lawyer Should Know
Kira Domratchev | February 06, 2026
I recently had the pleasure of attending a program organized by the OBA entitled “Client Capacity: Your Practical Guide.” The panel of excellent speakers provided practical advice and valuable insights into assessing capacity, spotting “red” flags, accommodating disability and navigating the legal steps if your client becomes incapable (or capacity is in question). While every case will be different, the panel underscored things that every lawyer should keep in mind, if and when, a capacity issue arises for a client.
Learn moreInternational Law Developments in 2025: Unprecedented Times Demand Facts Over Emotion
Elena Mamay, Mann Lawyers LLP | February 02, 2026
The year 2025 will likely be remembered as a defining moment for international law. Across regions and legal regimes, we witnessed a convergence of forces that placed extraordinary strain on the rule-based international order. What made 2025 particularly challenging was not only the scale of these developments but also the environment in which they unfolded: legal determinations were increasingly filtered through political narratives, binding obligations were treated as optional, and evidence-based findings by courts and UN bodies were often dismissed as partisan or inconvenient. In such a climate, international law demands disciplined attention to facts rather than emotion, law rather than politics, and accountability rather than image management. This article outlines several of the most significant international legal developments of 2025 and reflects on what they collectively reveal about the state and stakes of international law today.
Learn moreGo West, Young Lawyer: Is British Columbia Canada’s Class Action Capital?
Mike Wagner, Thomas Rodgers and Nathan Illsley | February 01, 2026
What is a class action? Why do we have them? How much do lawyers and litigation funders benefit from them, and why? This article, originally published by Lexpert, gets into the nitty gritty of these questions, through the lens of how different Canadian jurisdictions approach the issues of litigation funding, adverse costs, and counsel remuneration.
Learn moreCertification After the Trilogy: What Still Works in Privacy Litigation
Maria Robles | February 01, 2026
In a trilogy of cases in 2022, the Ontario Court of Appeal sharply limited the availability of the tort of intrusion upon seclusion in privacy and data breach class actions involving third-party hackers. This article considers two recent Ontario Superior Court of Justice decisions which demonstrate that while the Trilogy narrowed the scope of privacy class actions in Ontario, it did not necessarily close the door.
Learn moreNo Liftoff: Court Declines to Certify Airline Supply Suppression Conspiracy Class Action
Adrian Pel | February 01, 2026
In Gifford v. Air Canada, the Ontario Superior Court of Justice denied certification of a proposed class proceeding which alleged a supply-suppression conspiracy among several airlines. This article highlights key takeaways concerning certification motions in proposed competition class actions, including the importance of taking into account the dynamics of the Canadian market and the economic complexities associated with an allegedly cartelized product.
Learn moreHarjinder Lally and Jacqueline M. Palef | February 01, 2026
The responsibilities assumed by a representative plaintiff are significant and can give rise to pressure, financial risk and public scrutiny. There has been much judicial debate over the question of whether a representative plaintiff should receive some monetary amount in recognition of taking on the role. This article summarizes the Canadian courts' treatment of the issue and considers some recent and notable trends coming out of the Ontario courts.
Learn moreNathan Adams | January 29, 2026
Exposure to PFAS in drinking water has been associated with health risks such as immune suppression, thyroid disruption, and an increased risk of certain cancers. As a result, there has been a significant rise in class actions alleging property value diminution due to the stigma of PFAS-contaminated drinking water. Real estate professionals should be aware of this emerging issue.
Learn more2025 Energy Regulatory Year in Review
January 28, 2026
Ontario energy policy and regulation in 2025 was dominated by two things: the response to the trade war initiated by the United States, and the release of the Integrated Energy Plan (IEP), Energy for Generations. In response to the economic uncertainty and tariff impacts, both the Federal Government and the Ontario Government put in place faster approval frameworks for major energy and infrastructure projects to support investment and broader economic objectives. The IEP, in turn, sets out the province’s longer-term direction for planning for demand growth, procuring new supply, and aligning electricity, fuels, and emerging resources. Its influence can be seen across nearly every theme that follows in this Year in Review.
Learn moreCRR Working Group Proposes Landmark Reforms to Court-Annexed ADR
Mitchell Rose | January 28, 2026
In an analysis of the Civil Rules Review Working Group's recently released final policy report , Mitchell Rose looks at the current process - and the problems with it - and proposed reforms, including province-wide mandatory mediation, changes to pre-trials, and expanding JDR to civil cases.
Learn moreGitxaala: A New Era for Enforcing UNDRIP Rights?
The British Columbia Court of Appeal's recent decision in Gitxaala v British Columbia (Chief Gold Commissioner) ("Gitxaala") dramatically increases the ability of Indigenous rights and title holders to use the United Nations Declaration on the Rights of Indigenous People ("UNDRIP") to advance and protect their interests. This article summarizes the decision and highlights two ways we have begun using this decision in our advocacy in British Columbia and across the country: 1) UNDRIP may expand the Duty to Consult and Accommodate ("DTCA"); and 2) UNDRIP may be enforceable in the courts where the Crown is not delivering on its promise to recognize and implement UNDRIP rights.
Learn moreIdentical by Design: AI’s Threat to Trademark Distinctiveness in the Fashion and Creative Industries
Ruhana Chowhan | January 26, 2026
This article examines how artificial intelligence has transformed various sectors, particularly the fashion and creative industries. While AI offers significant efficiencies, it also poses a growing threat to originality, evolving into a crisis of trademark distinctiveness with direct implications for Canadian and global IP law.
Learn more"Are we a Public Benefit Corporation?" Common Issues for Sports Organizations and Festivals
Benjamin Miller, staff lawyer and policy advisor at the Ontario Nonprofit Network | January 23, 2026
In this article, Benjamin Miller addresses two common questions he gets (typically from sports organizations or festivals) about whether sponsorships or in-kind contributions make an organization a public benefit corporation (PBC) under Ontario's Not-for-Profit Corporations Act (ONCA).
Learn moreDEML Investments: FCA Applying the GAAR to 88(1)(d) Bump Transaction
DEML Investments Limited v. Canada is a GAAR decision where the FCA found that a bump transaction involving Canadian resource properties abused paragraph 88(1)(d). The FCA applied the GAAR to deny only the portion of the capital loss that is attributable to the ACB bump, thereby revising the TCC decision in part.
Learn moreYour Client’s Simplified Procedure claim is for $50,000.00 or Less – Now What?
Shannon Sweeney | January 21, 2026
In this article, Shannon Sweeney examines the practical and cost consequences arising from Ontario’s October 1, 2025 increase of the Small Claims Court monetary limit to $50,000. She explains how litigants who commenced actions under the Superior Court’s Simplified Procedure may now face difficult strategic decisions, particularly where significant procedural steps have already been completed. While the Superior Court retains discretion to award costs in cases that fall within Small Claims jurisdiction, Sweeney notes that such discretion is exercised sparingly and only in exceptional circumstances. Ultimately, the article underscores that remaining in Simplified Procedure may be reasonable in limited contexts, but meaningful cost recovery is unlikely once damages fall within Small Claims limits.
Learn moreApplication of the ‘Consensual Fight’ Defence in the Context of Domestic Assaults
Does the common law allow for the defence of “consensual fight” to excuse domestic assaults? This question has concerned defence counsel contemplating potential defences to their clients’ assault charges, Crown counsel trying to prove the accused guilty of the alleged unlawful conduct, as well as trial and appellate judges considering specific policy reasons for vitiating consent in an intimate partner violence context...
Learn moreSR&ED Tax Credits – Interaction of Transfer Pricing Rules and Uncertainties
Balaji (Bal) Katlai, Toronto, Michael Ding, WeirFoulds LLP, Toronto | January 18, 2026
Subsection 247(2.1) establishes that transfer pricing rules take precedence over other tax provisions when determining transactions for Canadian corporations with related non-residents. This subsection outlines three ordering rules, introduced in Budget 2019 and legislated under Bill C-30 – these rules can be pertinent to Canadian technology firms participating in Scientific Research and Experimental Development (“SR&ED”) initiatives, particularly when a related non-resident company is involved. This article addresses potential uncertainties associated with applying these ordering rules when calculating ITCs – and subsequent sale/disposition of a developed asset via SR&ED activities.
Learn moreCRA Audit and Appeals vs Tax Court of Canada Appeals: Practical and Qualitative Distinctions
Dylan Gervais | January 16, 2026
Tax disputes follow many stages and phases. Each phase of a tax dispute from CRA audit and appeals to appealing to the Tax Court of Canada includes different practical and qualitative considerations for taxpayers. Where a taxpayer disagrees with positions and processes while at the CRA audit and appeals steps, the Tax Court of Canada offers an important check on the application of tax law. In addition to more robust rules and procedures at the Tax Court of Canada, judicial oversight can help ensure a fairer process for taxpayers when compared to the Taxpayer Bill of Rights. Adding the perspective of Department of Justice lawyers when appealing to the Tax Court of Canada can also facilitate settlement by providing a new risk assessment for the Minister.
Learn moreProposed Changes to the Qualified Investment Regime in Budget 2025
Kevin Yip, Katerina Ignatova | January 16, 2026
In its 2025 Federal Budget, the Department of Finance Canada proposed certain amendments to the Income Tax Act (Canada) that are intended to simplify the qualified investment regime for registered plans. This article provides a short overview and discussion of the proposed changes.
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