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Caveat Creditor: When CRA Deemed Trusts Outrank a Mortgage

It has been said that nothing in this world is certain, other than death and taxes. Whether any given tax is ‘certain’ can be debated (our tax team is here to help), but the Federal Court of Appeal has weighed in on the priority of certain tax claims in Toronto-Dominion Bank v. Canada, 2020 FCA […]

How do borrowers and lenders manage during an economic downturn?

COVID-19’s impacts on our lives now include massive intrusions into the arrangements between borrowers and lenders. Customers have disappeared. Revenues have disappeared. But financial obligations remain. How can borrowers and lenders work together in these uncertain times to make the best of a bad situation?

From IP to ID: the Danger of Joining the Dots

The Supreme Court of Canada’s recently-issued decision in R. v. Spencer addressed the narrow question of whether the identification by police of pornographic files on a specific person’s computer, following disclosure by his Internet Service Provider (ISP) of the information associated with his IP address, especially his name and address, amounted to a warrantless search.

Use it or Lose it: Provide Gifts, Inc. V. MJB...

The recent (and brief) decision of the Registrar of Trade-marks in Provide Gifts, Inc. V. MJB Marketing Inc. 2014 TMOB 15 should serve as a reminder to businesses of the potential power of expungement proceedings, and why the existence of a registration won’t always bar another’s use and registration of a similar mark in a similar field.