Alison Gray

Alison Gray

Bennett Jones LLP

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Discovery Obligations – Identification

This is the second blog in our series regarding the obligations to preserve, identify and collect all relevant and material records in litigation or during an investigation. Earlier this year we wrote about the importance of...more

5/27/2016 - Canada Data Management Data Retention Discovery Electronically Stored Information Record Preservation

Discovery Obligations – Preservation

The existence of litigation or an administrative investigation creates unique obligations for a party with respect to its documents, both paper and electronic. The term “document” includes virtually any form of recorded...more

1/20/2016 - Electronic Records Litigation Hold Record Preservation

First Nations Must Show Specific Impact on Rights to be Entitled to Pursue a Regulatory Appeal

The Alberta Court of Appeal, in O’Chiese First Nation v Alberta Energy Regulator, dismissed two applications by the O’Chiese First Nation seeking permission to appeal decisions by the Alberta Energy Regulator (AER) approving...more

12/16/2015 - Energy Sector First Nations Natural Gas Pipelines Shell Oil

Supreme Court of Canada Grants Leave to Appeal in Fairmont Hotels Inc.

The Supreme Court of Canada recently granted leave to appeal from the Ontario Court of Appeal decision in Fairmont Hotels Inc v Canada (Attorney General), 2015 ONCA 441. This follows the granting of leave in the Jean Coutu...more

12/11/2015 - Acquisition Agreements Canada Corporate Taxes Share Redemption Supreme Court of Canada

Ontario Court Follows Juliar and Allows Rectification of a Series of Transactions

Given the Supreme Court’s recent granting of leave to appeal in the Jean Coutu case, which I blogged about earlier (Supreme Court of Canada to Hear Tax Rectification Case), the Ontario Court of Justice’s decision to follow...more

11/30/2015 - Bonds Canada Corporate Taxes Subsidiaries Supreme Court of Canada

Supreme Court of Canada to Hear Tax Rectification Case

On November 19, 2015, the Supreme Court of Canada granted leave to appeal in Canada (A.G.) v. Groupe Jean Coutu (PJC) inc., 2015 QCCA 838, which addresses the question of when rectification will be granted in the tax context....more

11/20/2015 - Acquisition Agreements Canada International Tax Issues Supreme Court of Canada

No Damages for First Nations Blockade - Supreme Court of Canada Denies Leave to Appeal in Moulton Contracting Ltd.

The Supreme Court of Canada recently denied leave to appeal in Moulton Contracting Ltd. v British Columbia, confirming the BC Court of Appeal’s decision (2015 BCCA 89) overturning an award of $1.75 million in damages against...more

10/29/2015 - Appeals Canada First Nations Licenses Supreme Court of Canada

SCC Denial of Leave Allows First Nations to Pursue Claims Prior to Proving Aboriginal Title

The Supreme Court of Canada recently denied applications for leave to appeal in Saik’uz First Nation and Stellat’en First Nation v Rio Tinto Alcan Inc., 2015 BCCA 154 (Saik’uz), and Iron Ore Company of Canada. v Uashaunnuat,...more

10/26/2015 - Aboriginal Issues Appeals Canada First Nations Interlocutory Injunctions Mining Mining Contracts Permanent Injunctions Riparian Rights Supreme Court of Canada Tribal Lands

Supreme Court Declares Canadian Corporations may be Liable for Acts of Foreign Affiliates

In a just-released decision, Chevron Corp v Yaiguaje, 2015 SCC 42, the Supreme Court of Canada held that Canadian courts have jurisdiction to decide whether a foreign judgment can be enforced in Ontario against either or both...more

9/8/2015 - Canada Chevron Contamination Foreign Affiliates Foreign Judgments Foreign Subsidiaries Jurisdiction Oil & Gas Subsidiaries Supreme Court of Canada

Appeal Court Confirms Tax Advisors Do Not Owe Common Law Duty to Indemnify

In Addison & Leyen Ltd v Fraser Milner Casgrain LLP, 2014 ABCA 230, the Alberta Court of Appeal confirmed that tax advisors do not owe a common law duty of contribution and indemnity to recipients of their tax advice when...more

2/4/2015 - Canada Indemnification Tax Advice Tax Liability

Rectification is About Intention – Not Interpretation

The Ontario Superior Court of Justice recently granted rectification in a case in which the CRA and the taxpayer differed in their interpretation and effect of a particular document. In Kaleidescape Canada Inc et al v...more

1/20/2015 - Canada Corporate Taxes Production Tax Credit

Rescission: Another Remedy to Address Unintended Tax Consequences

While the equitable remedy of rectification is often sought as a means to address unintended tax consequences, rescission is also an available remedy in the appropriate cases. The British Columbia Supreme Court’s decision in...more

1/6/2015 - Canada Rectification Rescission Tax Liability

Directors Need to Meet High Standard to Avoid Liability

The Tax Court of Canada again confirmed that directors of corporations will have a high burden to meet to establish a due diligence defence and avoid liability for unremitted source deductions....more

12/17/2014 - Board of Directors Canada Corporate Taxes Directors Due Diligence Tax Deductions

Supreme Court to Clarify the Liability of Canadian Corporations for Acts of their Foreign Affiliates

The Supreme Court of Canada today heard argument in a case that will clarify whether a judgment obtained in a foreign country against a foreign corporate entity can be enforced in Canada against a Canadian affiliate of that...more

12/12/2014 - Canada Chevron Foreign Affiliates Foreign Judgments Mining Multinationals Oil & Gas

Secured Creditors Can Appeal to Tax Court on Behalf of a Bankrupt

The Tax Court of Canada recently confirmed in International Hi-Tech Industries Inc v The Queen, 2014 TCC 198, that in certain circumstances a secured creditor can commence or continue a tax appeal on behalf of a bankrupt...more

12/2/2014 - Canada Commercial Bankruptcy Creditors Tax Court

Employment Income not Substantively Connected to a Reserve is Taxable

In Baldwin et al v the Queen, 2014 TCC 284, the Tax Court of Canada had an opportunity to consider section 87 of the Indian Act and when employment income is “situated on a reserve” for tax purposes....more

11/18/2014 - Canada Tax Court Tribal Lands Wages

CRA Required to Reassess in Accordance with Terms of Settlement

The recent decision in Bolton Steel Tube Co. Ltd. v. The Queen, 2014 TCC 94, confirms that the CRA is required to reassess a taxpayer in accordance with terms of settlement. In its decision, the Tax Court provides useful...more

7/28/2014 - Canada CRA Settlement Tax Court

Roitelman: Director Not Liable Where Employee Engages In Deceit

The Tax Court of Canada recently considered whether a director could establish a due diligence defence with respect to unremitted source deductions where the responsibility for remittance lay with an employee in Roitelman v....more

7/21/2014 - Board of Directors Canada Directors Due Diligence Professional Liability Tax Court

CRA Owes a Duty of Care to Taxpayers

While taxpayers have initiated a number of civil claims against the CRA, alleging everything from negligence to fraud, these claims are rarely successful, as courts have traditionally been reluctant to ascribe any duty of...more

7/15/2014 - Canada Duty of Care Fraud Income Taxes Negligence

Saskatchewan Court Holds That Duty to Consult Not Triggered for Crown-Issued Oil Sands Exploration Permits

The Saskatchewan Court of Queen’s Bench held in Buffalo River Dene Nation v The Minister of Energy and Resources and Scott Land & Lease Ltd, 2014 SKQB 69, that a decision of the Minister of Energy and Resources to post for...more

5/6/2014 - Canada Energy Policy Oil & Gas Oil Sands

Alberta Court of Queen’s Bench Confirms Rectification Cannot Remedy Unanticipated Tax Consequences

The recent decision of the Court of Queen’s Bench of Alberta in Graymar Equipment (2008) Inc v Canada (Attorney General), 2014 ABQB 154 is an important reminder of the limited nature of the equitable remedy of rectification...more

3/31/2014 - Canada Equitable Relief Tax Evasion Tax Liability

Supreme Court of Canada to Decide if a Lawyer Subject to Enforcement Proceedings can Claim Solicitor-Client Privilege

The Supreme Court of Canada recently granted leave to appeal in Minister of National Revenue v Duncan Thompson, 2013 FCA 197, which touches on the issue of whether a lawyer subject to enforcement proceedings can claim...more

3/14/2014 - Attorney-Client Privilege Canada SCC

Further Cause for Alarm for Canadian Corporations with Foreign Operations

We last wrote in July 2013 about Choc v Hudbay Minerals Inc., 2013 ONSC 1414, a decision which seemed to signal an increased willingness by an Ontario court to assume jurisdiction in a case of alleged wrongdoing by a foreign...more

1/28/2014 - Canada Foreign Judgments Foreign Jurisdictions Foreign Subsidiaries Jurisdiction

Petition Challenges Short-Term Water Approvals in B.C.

On November 13, 2013, two environmental organizations filed a petition that challenges the lawfulness of the BC Oil and Gas Commission’s (OGC) practice in granting approvals for the short-term use of water in hydraulic...more

1/17/2014 - Canada Environmental Policies Fracking Oil & Gas Permits

SCC Confirms the Ability of Taxpayers to Seek Rectification to Remedy Errors that May Impact Tax Positions

Uninteded tax consequences of a contract can be avoided by rectification, the Supreme Court of Canada ruled in Québec v Services Environnementaux AES inc., 2013 SCC 65 (AES). ...more

12/2/2013 - Canada SCC Tax Deferral Tax Liability

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