Industry Canada is currently considering amending Canada’s trade-marks regulations to allow for a number of new non-traditional marks, including sound marks. This change would be a large step towards resembling the United States trademark regime, which has been accepting sound marks for a significant period of time. Sound Marks are also considered valid trade-marks under the [...]
If you are a professional and your profession has a governing body that allows you to incorporate your practice (eg. physicians, accountants, lawyers, dentists ), it is highly desirable for you to incorporate your professional business. Different professional governing bodies have their own set of rules and standards as to how to incorporate professional corporations. [...]
Generally speaking, the Individual Pension Plan (“IPP”) is considered to be one of the most powerful pension planning vehicles, especially for those individuals at the highest tax bracket. Some of the features of the IPP are as follows: higher contribution limit and funding limit; creditor proofing; use in succession planning; and no tax implications for [...]
The Ontario Court of Appeal recently reconfirmed the proper approach to consider a “course of dealing” that may lead to the severance of a joint tenancy in property. Hansen Estate v. Hansen, 2012 ONCA 112 involved a married couple that owned their matrimonial home as joint tenants at the time of the husband’s death. As [...]
On February 24, 2012, the Ontario Superior Court of Justice utilized the new summary judgment test established by the Ontario Court of Appeal in Combined Air Mechanical Services Inc. v. Flesch to find that the long and protracted suit by Tim Hortons franchisees should be dismissed. The representative plaintiffs, led by Brule Foods Ltd., sought [...]
In the recent decision of Treat Canada Ltd. v. Leonidas (2011 ONSC 7325), the Ontario Superior Court of Justice gave effect to a Letter of Request (LOR) from an American court, compelling an individual, who is a resident of Ontario (“Ontario Resident”), to submit to examination under oath or affirmation, in relation to an alleged [...]
In its recent judgment in Lipson v. Cassels Brock & Blackwell LLP, 2011 ONSC 6724, the Ontario Superior Court of Justice refused to certify a class action proceeding against a national law firm. The proposed class action, had it been successful, would have included taxpayers such as Jeffrey Lipson, who allegedly relied on a tax [...]
The Appellant taxpayer’s appeal against the Canada Revenue Agency’s (the “CRA”) reassessment in regards to his moving expense was granted by the Tax Court in Ottawa (the “Court”) in 2011. In Vickers v. The Queen (2011 TCC 2, informal procedure), the taxpayer challenged the finding of the CRA’s reassessment that denied his expenses in meal [...]
On January 24, 2012, in M.E.H. v. Williams (Williams), the Ontario Court of Appeal reaffirmed the test set out by the Supreme Court of Canada in R. v. Mentuck for obtaining a publication ban, and the principles stated are expected to apply generally to sealing orders and any other related order. The Court found that [...]
On January 16, 2012, the Supreme Court of Canada (“SCC”) heard the reference question of whether internet service providers (“ISPs”) are broadcasters subject to the Broadcasting Act. The SCC held that they are not. ISPs provide a mode of transmission through the Internet to “broadcasting” requested by end-users. In order to be a “broadcasting undertaking”, [...]
