On April 27, 2012, the Federal Court of Appeal released its judgment in Spirits International B.V. v. BCF S.E.N.C.R.L and Registrar of Trade-Marks, effectively setting aside the decision of the Federal Court, which upheld the decision of the Registrar of Trade-Marks to expunge the trademark registered by the appellant. In June 2008, on request of [...]
Dual citizens of Canada and U.S. may face possible (and significant) penalties that might have been imposed upon them without their knowledge. The problem sometimes rests on the false belief that if you are not a resident of the country, you do not have to pay tax in that country. Well, it is mostly true [...]
On April 18, 2012, the Supreme Court of Canada released its decision in Club Resorts Ltd. v. Van Breda, a long-awaited decision regarding how the court should determine whether or not it has the jurisdiction to hear a matter occurring in other jurisdictions and where the defendant is not located in Ontario. The Ontarian plaintiffs [...]
In a recent case of Dhaliwal v. The Queen, 2012 TCC 84, the Tax Court of Canada found that the CRA’s current e-filing system had a “disappointing” problem, and reversed a penalty that was imposed as a result of that problem. The facts are as follows: a taxpayer loaned $156,000 to his corporation-employer when the [...]
In the recent decision of Marcus Food Co. v. Robert DiPanfilo, 2012 ONSC 1505, Justice Campbell of the Ontario Superior Court gave effect to a foreign default judgment against an Ontario resident for damages resulting from breach of contract, breach of fiduciary duty, and loss of sales. In that case, the Applicant, a Kansas corporation, [...]
In R. v. Buckingham, 2011 FCA 142, the Federal Court of Appeal clarified many legal issues surrounding the liability of directors of a corporation for their corporation’s tax transgressions. It is a widely-known principle that a director can be held personally liable for the conduct of a corporation, including failing to remit, deduct, or withhold [...]
The Canada Revenue Agency (CRA) has issued an interesting fact sheet that explains some of the popular myths about the Canadian tax system. We discuss some of the highlights of the fact sheet below. To view the entirety of the fact sheet, visit “Debunking Tax Myths” at the CRA website. Myth – “Some individuals claim [...]
On March 29, 2012, the Minister of Finance, Jim Flaherty, tabled the 2012 Federal Budget, entitled “Jobs Growth and Long-term Prosperity.” You can follow it by clicking the link. Min K. Kim, B.Comm., J.D., LL.M. Brief informational summaries about commercial and other litigation matters in the courts of Ontario and other developments are [...]
Further to our recent article on the subject, the Federal Court released an order yesterday mandating that the Canadian Intellectual Property Office immediately start accepting sound mark applications. The landmark order, obtained by Metro-Goldwyn-Mayer Studios after twenty years of argument before the Trade-marks Opposition Board, and ultimately the Federal Court, will mean that MGM’s famous “lion [...]
On March 27, 2012, the 2012 Ontario Budget entitled “Strong Action for Ontario” was released. It can be viewed at the following link. Min K. Kim, B.Comm., J.D., LL.M. Brief informational summaries about commercial and other litigation matters in the courts of Ontario and other developments are periodically published on this website. They [...]
