The Complete Brief
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March 20, 2025
Unreliability of ‘sexting’ in determining sexual intention | Elaine Craig
“Sexting” is a frequent form of sexual activity, including for young women — a group at higher risk of experiencing sexual violence. Unsurprisingly, the admissibility of sexual assault complainants’ sexual text messages (and other digital communications) has been at issue in numerous, recent appellate court decisions in Canada. This issue is one of substantial importance for the dignity, privacy and equality interests of sexual assault complainants, and society’s interest in encouraging sexual assault survivors to come forward.
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March 20, 2025
FEDERAL INCOME TAX – Computation of tax - Corporations - Tax credits
Appeal By Bell Canada (Bell) from Tax Court of Canada (TCC) decision dismissing its appeal against assessments under Excise Tax Act (Act), which recaptured excessive input tax credits for electricity purchased from 2010 to 2012.
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March 20, 2025
Wrestling with witness weaknesses
Hearing panels often make credibility assessments. Many times, the finding is based on the most reliable evidence even though no witness was “lying.” Events might not have been observed closely. Memories might have faded. Motivation might have tainted the witness’ recollection. However, sometimes one of the witnesses is simply not being candid.
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March 19, 2025
Ford announces new Ontario cabinet, most ministers remain in position
Ontario Premier Doug Ford has announced his new cabinet, emphasizing that they will deliver on the province’s mandate to “do whatever is necessary to protect Ontario in the face of tariffs from the United States.”
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March 19, 2025
Alberta backs industry call for overhaul of federal oil and gas regulations
The Alberta government is echoing calls from the energy sector for a policy reset to grow the energy sector as Canada faces the economic challenges resulting from the imposition of tariffs by the United States.
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March 19, 2025
Judge rejects bias claim in class action alleging junior hockey leagues encouraged violence
A British Columbia Supreme Court judge has dismissed an application seeking her recusal from a proposed class action alleging that Canadian major junior hockey leagues permitted and even encouraged fighting and violence among players.
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March 19, 2025
Trade investigations announced targeting resin product from China and Pakistan
The Canadian Border Services Agency (CBSA) is initiating investigations to determine if polyethylene terephthalate (PET) resin originating in or exported from China and Pakistan is being sold at unfair prices in Canada and whether PET resin originating in or exported from China is being subsidized.
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March 19, 2025
Taxpayers’ Ombudsperson makes recommendations on Canada child benefit for temporary residents
The Taxpayers’ Ombudsperson François Boileau has released a review of an examination of issues that may prevent some temporary residents from receiving the Canada child benefit (CCB) in a timely manner. The main issue found was that the Canada Revenue Agency (CRA) stopped paying CCB after a temporary resident’s status had expired in its system, despite them being eligible for the benefit.
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March 19, 2025
Future of Sport in Canada Commission extended
Steven Guilbeault, minister of Canadian Culture and Identity, Parks Canada and Quebec Lieutenant, today announced the extension of the mandate of the Future of Sport in Canada Commission. The commission is currently undertaking an independent and forward-looking review of Canada’s sport system.
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March 19, 2025
Alexander Holburn hires three new lawyers
Matthew Desmarais, Naomi Krueger and Nicolas Pimentel have joined Alexander Holburn at its Vancouver office.