
Federal appeal court upholds denial of GLGI donation tax credits
Two taxpayers lose their challenge to findings on charitable intent, software value and ownership.
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Two taxpayers lose their challenge to findings on charitable intent, software value and ownership.

Variance refusal left classification challenge without practical effect.

Filing deficiencies and unarguable grounds defeat application.

Manitoba ruling distinguishes official and personal social-media accounts.

PG4's failure to follow the change-notice procedure did not defeat its claim after Énergir led it to expect the costs would be considered once the work was done.

Residents may pursue their broader exposure-based claim after the court ruled that disputed knowledge of the alleged harm must be assessed on the merits.

Internal FTC-investigation communications must be reviewed for solicitor-client privilege, but objections over board minutes and a privacy audit remain rejected.

The majority upheld the striking of claims over gas-fired power plants and emissions limits, while a dissent would have allowed the regulatory challenge to proceed.

The court suspended its declaration for one year, leaving Parliament time to change rules that deprived new mothers of job-loss benefits.

An agreed court order governed the litigation process, the court held, leaving a different judge to decide which relevant records must be produced.

Judges must weigh litigation history and access to justice when screening proposed proceedings.

The court said an unsuccessful executor-removal application did not, by itself, justify enforcing a clause that would cost a beneficiary her inheritance.




The court upheld the removal of a son’s punitive-damages claims from a wrongful-death lawsuit, finding the statute compensates survivors rather than punishes defendants.

A missed statutory exception allows the correct Front Gate company to pursue a claim over fees on $2.6 million in financing. Whether the fees are owed remains undecided.


Decision distinguishes consultation procedure from limits on ministerial discretion.

New Brunswick’s appeal court finds after-discovered cause, orders repayment of US$70,000, and leaves the executive’s recorded shareholding intact.





























