Gladwin Realty Corporation v. Canada : Abusing Specific Anti-Avoidance Rules...
Since the creation of the Income Tax Act (“ITA“), there have been taxpayers trying to avoid taxes in any manner possible. Although taxpayers are free to arrange their matters in the most tax-efficient...
View ArticleHypothecary Rights Questioned in Toronto-Dominion Bank v Young
With housing prices skyrocketing in various metropolitan regions across Canada, the demand for mortgages—known as hypothecs in Quebec—has also increased. Yet in times of economic hardship, creditors...
View ArticleOwners, Strata Plan LMS 3905 v Crystal Square Parking Corp: Parking Within...
On October 23, 2020, the Supreme Court of Canada (“SCC”) released its decision on Owners, Strata Plan LMS 3905 v Crystal Square Parking Corp, 2020 SCC 29 [Strata], a case that reinforced the...
View ArticleBlack History Month: Anti-Black Racism in Land Title Claims is Addressed in...
Note: February is Black History Month and as a Black contributor for TheCourt.ca, I value the opportunity to explore jurisprudence that deals with an issue of Black identity in Canada So often,...
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