In-House Counsel
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February 24, 2026
Federal Court of Appeal rules foreign continuance to bypass CCPC tax regime abusive
The Federal Court of Appeal has held that the general anti-avoidance rule (GAAR) applies where a company re-registers outside Canada in order to avoid the anti-deferral tax regime for Canadian-controlled private corporations (CCPCs).
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February 24, 2026
The Supremes sing a new tune: U.S. Supreme Court tariff decision, energy prices
The Supremes’ number one hit was Stop! In the Name of Love. This was never truer than it is today.
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February 24, 2026
Partial summary judgment after Kotsopoulos: Structural reset in Ontario civil procedure
The Court of Appeal’s decision in Kotsopoulos v. Toronto (City), 2026 ONCA 121 appears, at first glance, to be a routine municipal liability appeal. It is not. It is a procedural recalibration. The judgment reinforces that partial summary judgment is not merely a tactical device. It is an exception to the structural integrity of the trial process, and courts must guard that integrity carefully.
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February 23, 2026
CRA service levels 2026: Why the agency’s 70 per cent call-answering target is a problem for taxpayers
Overview: CRA service levels matter more than targets suggest
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February 20, 2026
Industry welcomes ruling on U.S. tariffs, urges focus on CUSMA review
Canadian business groups have welcomed the U.S. Supreme Court’s decision striking down tariffs imposed by President Donald Trump under emergency powers. However, they say duties imposed under separate legal authorities continue to weigh on exporters as the two countries prepare for trade talks.
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February 20, 2026
Connecting the dots: New federal bill tackles Canada’s fragmented health-care data systems
Canada’s health-care system has long struggled with disconnected digital infrastructure, leaving patients and providers frustrated by siloed data. In response, the federal government introduced Bill S-5, the Connected Care for Canadians Act, on Feb. 4, 2026. The legislation is substantially similar to Bill C-72, which was introduced in June 2024 but failed to pass before Parliament was prorogued.
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February 20, 2026
Ontario launches new registry for tracking workplace hazards
Ontario has launched a new registry that will allow workers to record and track exposure to hazardous substances in the workplace.
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February 20, 2026
B.C. proposes legislation to strengthen oversight of designated international education institutions
The Government of British Columbia has introduced the Post Secondary International Education (Designated Institutions) Act, which will “strengthen oversight of B.C.’s international education sector, ensuring better protection for international students.”
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February 20, 2026
Visual law: Using tables, diagrams and pictures in legal work
What if the next presentation you attend is only voice without visuals? If an airplane safety card had only text with no pictures? If a furniture assembly guide was not drawn but written? If the television disappears and only books are left?
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February 20, 2026
Scope of cabinet statutory discretion: Precautionary approaches to protect public interests
Two recent decisions of the Federal Court of Appeal explore the scope of cabinet’s room to manoeuvre pursuant to statutory grants of discretion to protect public interests.