September 29, 2026
The lengthy decision in Canada (National Revenue) v. Zeifmans LLP, 2026 FCA 147 in part involves a detailed analysis of the legal concepts of abuse of process and improper collateral attack as well as the relevant decisions in Canada (Customs and Revenue Agency) v. Artistic Ideas Inc., 2005 FCA 68 and Redeemer Foundation v. Minister of National Revenue, 2008 SCC 46.
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
Since November 2025, Alberta students-at-law are no longer required to pledge “true allegiance” to King Charles III to become an Alberta lawyer. Yet most don’t even know it.
September 28, 2026
A settlement agreement has been reached between the plaintiff and the English Montreal School Board (EMSB) to settle a class action that was brought against it and the defendant, Phillip (Hart) Baugniet, in an alleged sexual assault case.
September 28, 2026
The Competition Bureau has announced that it has launched an investigation into the use of minimum advertised pricing policies in the grocery sector due to competition concerns.
September 28, 2026
The Ontario Court of Appeal has ruled that an insurer must cover a claim arising from a mortgage brokerage’s fraudulent misappropriation of client money, finding that funds held in trust can still qualify as “mortgage funds” under the policy’s fraud endorsement.
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
Anthony de Fazekas has joined Pulse Law as a lawyer and intellectual property lead, working in Toronto and Kitchener-Waterloo, Ont.
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
The Ontario Court of Appeal has upheld the denial of certification of a proposed class action against a Canadian Jehovah’s Witness corporation over alleged childhood sexual abuse by congregation members.