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September 28, 2026
The Ontario Court of Appeal has ruled that an insurer must cover a claim arising from a mortgage brokerage’s fraudulent misappropriation of client money, finding that funds held in trust can still qualify as “mortgage funds” under the policy’s fraud endorsement.
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September 28, 2026
Section 84.1 of the Income Tax Act, the intergenerational transfer rules, has since 2024 contained a working exception for sales of a private company to a child’s corporation. Paragraph 84.1(2)(e) deems the vendor and the purchaser corporation to deal at arm’s length where the conditions of either ss. 84.1(2.31) or (2.32) are met, which switches off the deemed dividend and leaves the vendor with a capital gain eligible for the lifetime capital gains exemption — $1,275,000 for 2026. The conditions are not tax conditions. They are a statutory description of a vendor who has left the business, and the vendor’s counsel, not the accountant, is the one who has to make the client match it.
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September 28, 2026
Anthony de Fazekas has joined Pulse Law as a lawyer and intellectual property lead, working in Toronto and Kitchener-Waterloo, Ont.
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September 28, 2026
The United States has launched tariffs under the Trump regime, and possibly future regimes, to counteract its decline as the world’s leading superpower. These tariffs impact valuation of any business engaged in global trade. To value such businesses, one must consider where the business operates, and whether that jurisdiction adjusted (i.e., Australia or Ireland, etc.), complied or negotiated a deal (i.e., the EU, Japan, U.K. and others), or retaliated (i.e., China or Canada).
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September 25, 2026
The Ontario Court of Appeal has upheld the denial of certification of a proposed class action against a Canadian Jehovah’s Witness corporation over alleged childhood sexual abuse by congregation members.
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September 25, 2026
The Federal Court has ruled that a successful party before the Trademarks Opposition Board may introduce material evidence on appeal to address evidentiary shortcomings identified by the board, as it may impact the appeal despite previous success.
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September 25, 2026
As part of the federal government's Women Entrepreneurship Strategy (WES), Ottawa is inviting proposals for a project called the WES Ecosystem Fund.
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September 25, 2026
Barry Anthony Cullain owned one-third of an Ontario elevator maintenance business and was its vice-president of operations. The other two shareholders each held a third. While an acquisition financing was closing, they proposed to buy his shares. The financing failed. They took him off the payroll and said he had retired.
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September 25, 2026
Supreme Court of Canada Justice Suzanne Côté has significantly impacted the top court’s jurisprudence and culture since her appointment almost 12 years ago, says University of Alberta constitutional law professor Gerard Kennedy.
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September 25, 2026
Supreme Court of Canada Justice Suzanne Côté is thinking about what life after the bench might look like, she tells Law360 Canada. The court’s impactful and most prolific judge, who turned 68 this week with no apparent loss of drive or energy, says she is healthy and still loves the work that has earned her a reputation as a trailblazer and original thinker.
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September 25, 2026
In Punjwani v. Canada (Citizenship and Immigration), 2026 FC 1033, the Federal Court addressed a recurring analytical error in Start-Up Visa cases: treating the qualifying-business requirements in s. 98.06 of the Immigration and Refugee Protection Regulations, SOR/2002-227 (IRPR), as though they answered an artificial-transaction finding under paragraph 89(b). They do not. The provisions impose different requirements, and an argument directed to one may fail to address a refusal under the other.
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September 25, 2026
Langlois has announced that Samuel Lavoie has joined the firm’s litigation group.
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September 25, 2026
David Postel has joined WEL Partners as a partner, where he acts for clients on the estates, civil, and commercial lists throughout Ontario in trusts, estates and related matters. According to a statement from the firm, Postel’s practice also deals with family wealth disputes over control of closely held businesses.
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September 25, 2026
Appeals by appellants (Loader and Sortepax Holdings Limited (Sortepax)) from dismissal of motions to stay claims brought against them in two related actions.
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September 24, 2026
A proposal to introduce three new federal income tax brackets for high earners would generate an additional $4.5 billion in net federal revenue over the 2026-27 to 2030-31 period, according to an estimate released by the Parliamentary Budget Office on Sept. 22.
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September 24, 2026
The Federal Court of Appeal has upheld a ruling that the Vancouver Fraser Port Authority is not required to provide terminal operators challenging an infrastructure fee with documents used to develop it because they were not before the board that approved the fee.
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September 24, 2026
The Competition Bureau has reached an agreement with Sobeys’ parent company, Empire, to address concerns around its use of property controls in the Canadian grocery industry.
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September 24, 2026
The federal government has announced that it is exploring a policy framework for internationally transferred mitigation outcomes (ITMOs), which may allow Canadian companies to participate in international carbon markets for investment in climate mitigation activities. This includes deployment of carbon removal technologies and nature‑based solutions.
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September 24, 2026
Toronto-based lawyer Matt McLeod has joined Blake, Cassels & Graydon LLP as a partner in the firm’s defence group.
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September 24, 2026
As estate planning lawyers, we constantly orbit the estate litigation galaxy, navigating to keep our clients’ estates from being pulled into the black hole of court. This article is a guide for both estate planning lawyers and their clients to stay in “safe orbit” and navigate smartly around some of the most common estate litigation in the galaxy, with a nod to the late 1970s comedy science-fiction series A Hitchhiker’s Guide to the Galaxy.
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September 24, 2026
I used to advise clients who were involved in shareholder disputes. I would always ask whether the shareholders had been less than angelic in their dealings with each other and the tax department. Although businesspeople tend not to judge people who only steal from the tax department to be all that bad, for the sake of simplicity I will refer to both shareholders who steal from each other, and shareholders who steal from the tax department, as crooks.
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September 24, 2026
A recent decision granting bail pending appeal in a serious firearms case reminds us that Canadian bail law focuses on risk, compliance and public confidence, not an accused person’s ability to post bail.
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September 23, 2026
The British Columbia Maritime Employers Association (BCMEA) is welcoming the Building Canada Strong Act’s inclusion of key recommendations from the Industrial Inquiry Commission’s report on West Coast ports.
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September 23, 2026
Michelle F. Yung has joined McCarthy Tétrault as a partner in its real estate group in Calgary, advising clients across Western Canada.
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September 23, 2026
Michelle Kropp and Will Russell have joined Sport Law as partners in Toronto.