Joint Ventures in Ontario: Limiting Liability

January 26th, 2012

A Joint Venture Agreement ( “JVA”) creates a legal entity through a contract, and identifies the major rights, duties, liabilities and obligation of each participant in the joint venture. One of the advantages of a joint venture is that each of its members maintains a distinct legal entity from the others and each will only [...]

Canada strives to strengthen its ties with China

January 23rd, 2012

On January 12, 2012, Canadian Prime Minister, Steven Harper, said during his meeting with Chinese Ambassador Zhang Junsai that the Canadian government is “committed to moving Canada’s relationship with China forward by focusing on deepening economic ties, including opening new markets, and setting the foundation for long-term growth.” China is Canada’s second-largest trading partner, next [...]

The Tax Audit Process

December 23rd, 2011

Canada employs a self-assessment tax system. What this means is that without vigilant and continuous inspection of tax returns through the auditing process, the integrity of our tax system may be jeopardized. Accordingly, the Canada Revenue Agency (“CRA”) states that the primary purpose of its tax audit is to “monitor and maintain the self-assessment system”. [...]

Who Has Jurisdiction in a World Without Clear Borders?

November 28th, 2011

Last week, Ontario’s Superior Court of Justice released its decision in Elfarnawani v. International Olympic Committee[i], granting an order staying the plaintiff’s claim on the grounds that the Ontario court had no jurisdiction over the matter. The claims of the plaintiff partially stemmed from information that the foreign defendant had posted on its website concerning [...]

B.C. Court of Appeal Overturns Negligent Investigation Verdict against CRA

November 17th, 2011

In the recent case of Neumann v. Canada, 2011 BCCA 313, the B.C. Court of Appeal overturned a jury verdict awarding Hal Neumann damages amounting to $1,300,000 against the Canada Revenue Agency (CRA). The basis of the claim was that the CRA had infringed the constitutional right of Neumann to be secure against unreasonable search [...]

Court of Appeal confirms ‘one-year/no franchise fee’ disclosure exemption

November 7th, 2011

In the recent decision of T A & K Enterprises Inc. v. Suncor Energy Products Inc., the Ontario Court of Appeal considered the exemption provided by Section 5(7)(g)(ii) of the Arthur Wishart Act (Franchise Disclosure), and confirmed that a franchisor is not required to provide a disclosure document where i) the franchise agreement is not [...]

Manitoba releases draft franchise regulations

November 7th, 2011

The province of Manitoba passed The Franchises Act in June, 2010, and has now released draft franchise regulations for public consultation. The draft regulations, while similar to those of other provinces with franchise legislation, also contain significant differences. Most notably, the draft regulations contain rules with respect to instances when a disclosure document is delivered [...]

California Judgment Can Be Enforced In Ontario

October 27th, 2011

In Monte Cristo Investments v. Hydroslotter Corporation, the plaintiff was successful on a motion for summary judgment seeking an order to enforce a default judgment obtained in California against a defendant resident in Ontario. The plaintiff Monte Cristo Investments entered into two written agreements with the defendant Hydroslotter, under which Monte Cristo invested $500,000 in [...]

The Importance of ILA Certificates in Domestic Agreements

October 20th, 2011

On October 17, 2011, the Ontario Superior Court of Justice held in Davies v. Davies, 2011 ONSC 6105 (CanLII) that the lack of a certificate of independent legal advice (ILA) rendered a couple’s agreement to arbitrate unenforceable. The Court noted that although any domestic contract can be enforceable without independent legal advice for both parties, [...]

SCC confirms that a hyperlink, by itself, should never be seen as “publication” of the Content.

October 20th, 2011

In Wayne Crookes and West Coast Title Serach Ltd. v. Jon Newton (2011 SCC 47), the Supreme Court of Canada has confirmed that a hyperlink, by itself, should never be seen as “publication” of the content to which it refers.  Rather, it is only “when the hyperlinker presents content from the hyperlinked material in a [...]