Canada: Litigation, Mediation & Arbitration

The Federal Court’s June 12, 2026 decision in Minister of National Revenue v KPMG Canada LLP, T-139-26, is a significant ruling on the limits of privilege assertions by third-party tax advisors in the context of CRA audits.

This comprehensive weekly summary provides detailed analysis of civil law decisions from the Ontario Court of Appeal for August 17-21, 2026, covering critical issues in solicitor-client privilege, international child abduction, and procedural matters. The summaries examine landmark rulings on the crime-fraud exception to privilege in civil fraud cases and the application of grave risk of harm exceptions under the Hague Convention.

The Supreme Court of Canada has clarified the legal test for spoliation, establishing a four-part framework that litigants must understand when preserving evidence. This doctrine, rooted in ancient Roman law, creates a mandatory presumption against parties who intentionally destroy or suppress relevant evidence, with courts now empowered to impose severe but proportionate remedies based on the magnitude of the misconduct.

Robinson v Canada (Attorney General), 2026 FC 854 (Federal Court File No. T-1567-22) [Robinson] is a significant Federal Court decision for taxpayers, accountants, and advisors managing cross-border residence disputes

A CRA refusal is not always something that can be challenged through the normal tax objection and appeal system. The first question is usually whether the taxpayer is disputing a discretionary CRA decision, which may be reviewed by the Federal Court, or disputing the correctness of a tax assessment, which generally belongs in the Tax Court of Canada.

The Trademarks Opposition Board's recent ruling in Therrien Couture Joli-coeur v Oldcastle Building Products clarifies the evidentiary standards trademark owners must meet when responding to section 45 notices under Canada's Trademarks Act. This decision highlights critical distinctions between evidence of actual transfers versus mere advertising, and underscores the necessity of providing specific proof for each registered good to avoid expungement.

The Trademarks Opposition Board's recent ruling in Therrien Couture Joli-coeur v Oldcastle Building Products clarifies the evidentiary standards trademark owners must meet when responding to section 45 notices under Canada's Trademarks Act. This decision highlights critical distinctions between evidence of actual transfers versus mere advertising, and underscores the necessity of providing specific proof for each registered good to avoid expungement.

This comprehensive weekly summary provides detailed analysis of civil law decisions from the Ontario Court of Appeal for August 17-21, 2026, covering critical issues in solicitor-client privilege, international child abduction, and procedural matters. The summaries examine landmark rulings on the crime-fraud exception to privilege in civil fraud cases and the application of grave risk of harm exceptions under the Hague Convention.

When a judgment debtor owns personal property such as vehicles, equipment, or valuable items, creditors can pursue seizure and sale through a bailiff to satisfy outstanding debts. This collection method involves investigating assets, physically seizing property, and auctioning goods to recover judgment amounts, though certain restrictions apply to protect basic necessities and lower-value items.

When can citizens sue government officials for abuse of power? A landmark Supreme Court case examines the boundaries between administrative law and civil litigation, revealing...

In January 2025, former Federal Minister of Health, the Honourable Mark Holland, released a Letter to provinces and territories on the importance of upholding the Canada Health Act – 2025. We wrote about it here.

In Sienna v. Duckett, 2025 ONCA 867, the Court of Appeal allowed the plaintiffs leave to amend their claim against the Attorney General of Canada relating...