The Complete Brief
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December 24, 2025
Law360 Canada is taking a publishing break and will be back Jan. 2
Law360 Canada will be on a publishing hiatus from Dec. 25, 2025, to Jan. 2, 2026. We wish you a happy holiday and all the best for the new year.
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December 24, 2025
The voluntary disclosure landscape in Canada and the U.S.: A comparative guide for tax lawyers
Due diligence processes, throughout the course of cross-border mergers and acquisitions, often uncover past tax reporting errors or unpaid taxes, which should be resolved either pre- or post-closing. U.S. purchasers acquiring Canadian businesses, and vice versa, may discover that the target company has not remitted certain taxes as required under local law, creating exposure to liability and penalties.
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December 24, 2025
Tribunal finds ‘reasonable indication’ of injury in dumping of truck bodies from China
The Canadian International Trade Tribunal has found a “reasonable indication” that the dumping and subsidizing of truck bodies from China have caused “injury to the domestic industry.” Truck bodies are the cargo-carrying part of the vehicle.
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December 24, 2025
GOVERNMENT HEALTH INSURANCE - Benefits
Appeal by Seib from Automobile Accident Insurance Commission’s benefits decision. Mr. Seib was seriously injured in a motor vehicle accident on July 30, 2015. He was entitled to no fault benefits under the Automobile Accident Insurance Act.
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December 24, 2025
Tracy Diehl named Canada’s consul general in Shanghai
Tracy Diehl has been named Canada’s next consul general in Shanghai (People’s Republic of China), replacing Jennie Chen, Foreign Affairs Minister Anita Anand announced.
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December 23, 2025
Federal Court of Appeal orders Shopify to preserve seller data pending CRA appeal
The Federal Court of Appeal has granted a preservation order requiring Shopify Inc. to retain certain seller data, pending an appeal concerning the CRA’s effort to compel the e-commerce platform to disclose seller information for tax compliance purposes.
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December 24, 2025
CRIMINAL CODE OFFENCES - Weapons offences - Theft and offences resembling theft - Possession and trafficking
Appeal by the accused from conviction for seven offences following a street encounter with police in Winnipeg. The accused was observed by two officers using an angle grinder on a BMX-style bicycle in a high-crime area.
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December 23, 2025
P.E.I. to launch first community legal clinic
A prominent lawyers’ group in Prince Edward Island is calling the launch of the province’s first community legal clinic “an important advancement in access to justice” — particularly for those facing barriers to certain types of civil justice.
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December 23, 2025
Court clarifies order in UBC free speech case
B.C.’s top court has ruled that an order striking a constitutional claim against the province was too ambiguous and should have included specific reference to the portions of the pleadings that were struck.
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December 23, 2025
When a judge’s effort to appear neutral leads to injustice
Nobody likes conflict. Not lawyers, not mediators and not judges. But day in and day out, we see high-conflict cases in family court. In fact, it has become a fairly regular occurrence for judges’ endorsements to begin with a description of the case as “a high-conflict case” before rendering their analysis and decision.