Last blog added on Monday, May 14th, 2012

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Recent Posts

Below is a preview of the five most recent posts from the blog Heydary Blog. To read these posts in their entirely or subscribe to future updates from this blog, please visit their website!

Basic Rules for Trademark Registrants
May 10th, 2012

On April 27, 2012, the Federal Court of Appeal released its judgment in Spirits International B.V. v. BCF S.E.N.C.R.L and Registrar of Trade-Marks, effectively setting aside the decision of the Federal Court, which upheld the decision of the Registrar of Trade-Marks to expunge the trademark register... Read more »

Dual US-Canada Citizens, Be Aware of IRS!
April 30th, 2012

Dual citizens of Canada and U.S. may face possible (and significant) penalties that might have been imposed upon them without their knowledge. The problem sometimes rests on the false belief that if you are not a resident of the country, you do not have to pay tax in that country. Well, it is mostly... Read more »

Supreme Court Affirms Test for Jurisdiction
April 23rd, 2012

On April 18, 2012, the Supreme Court of Canada released its decision in Club Resorts Ltd. v. Van Breda, a long-awaited decision regarding how the court should determine whether or not it has the jurisdiction to hear a matter occurring in other jurisdictions and where the defendant is not located in... Read more »

Bad Debt Election Using CRA’s E-Filing System Found to be Flawed
April 18th, 2012

In a recent case of Dhaliwal v. The Queen, 2012 TCC 84, the Tax Court of Canada found that the CRA’s current e-filing system had a “disappointing” problem, and reversed a penalty that was imposed as a result of that problem. The facts are as follows: a taxpayer loaned $156,000 to his corporati... Read more »

Foreign Judgments: Principles of Natural Justice do not Require Identical Procedure
April 16th, 2012

In the recent decision of Marcus Food Co. v. Robert DiPanfilo, 2012 ONSC 1505, Justice Campbell of the Ontario Superior Court gave effect to a foreign default judgment against an Ontario resident for damages resulting from breach of contract, breach of fiduciary duty, and loss of sales. In that case... Read more »

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