September 29, 2026
Canadian lawyers are rapidly adopting artificial intelligence tools to streamline legal work, but industry leaders say firms must carefully assess privacy and data-retention risks. While AI could lower the cost of legal services and help serve more clients, it cannot replace human judgment and client relationships, they say.
September 29, 2026
In general, a writ of mandamus (“mandamus”) is a formal court order that requires a government official, an agency or a lower court to take a specific action. The action must be within the duties of the office, agency or court, and there must be a legal requirement that the action be performed. Mandamus is extraordinary relief and is effectively utilized when there is a clear legal duty to be performed, a clear right to relief on the part of the petitioner, and the petitioner appears to have no alternative to obtain the relief they deserve.
September 29, 2026
In this case, the plaintiffs were a group of associated Swatch companies (Swatch) that owned a series of trademarks including Swatch, Tissot and Longines, registered for use with watches and in some cases smartwatches. The claim related to digital watch faces (apps) that could be downloaded to Samsung’s smartwatches from the Samsung Galaxy app store (SGA store).
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.
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).
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.
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.
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.
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.
September 23, 2026
Michelle Kropp and Will Russell have joined Sport Law as partners in Toronto.