What you need to know The SCC dismissed Nova Chemicals Corp.’s (Nova) appeal in an 8-1 decision. This case considered accounting of profits as a remedy for patent infringement and provided some much-needed guidance on how to determine if a non-infringing option exists, and whether to use it in the calculation of the profits to be disgorged by the infringer. The SCC upheld the award of springboard profits to Dow…
The Supreme Court of Canada recently considered the statutory test to dismiss strategic lawsuits against public participation (SLAPPs) under British Columbia’s Protection of Public Participation Act, S.B.C. 2019, c. 3 (PPPA). On May 19, 2023, the Court released its long-anticipated decision in Hansman v Neufeld, 2023 SCC 14. In a 6–1 decision, the SCC granted Mr. Hansman’s appeal and dismissed a defamation lawsuit brought in 2018 by a school board…
On Friday, May 26, 2023, the Supreme Court of Canada (SCC or the Supreme Court) dismissed the taxpayer’s appeal in Deans Knight Income Corp. v Canada, 2023 SCC 16 (Deans Knight). This much-anticipated decision deals with the general anti-avoidance rule (GAAR) in section 245 of the Income Tax Act1 (Act). The GAAR, where applicable, allows the Canada Revenue Agency (CRA) to redetermine the tax consequences of a transaction. For GAAR to apply,…