News Archive:

The Return to Provincial Sales Tax in British Columbia

September 24th, 2012

It seems not so long ago that we were preparing and planning for the change from our old system of provincial sales tax (PST) to a more efficient and streamlined system of harmonized sales tax in British Columbia. It was in fact just two short years ago. However, it was a change that was not welcomed by all. Indeed just… more »

Director and Officer Risk Issues and Risk Management

November 28th, 2011

This paper discusses the sources of director and officer liability for workplace health and safety, and identifies strategies to mitigate the risks that arise from these liabilities. Topics include enforcement of regulatory duties and responsibilities, and director and officer regulatory duties. This is followed by a discussion of the administrative penalty system used in some jurisdictions and the specifics of… more »

The Scope of Federal Power and the Determination of What Matters Fall Under “Navigation and Shipping”

November 28th, 2011

The Constitution Act, 1867 sets out the division of legislative powers between the Federal Parliament and the provincial legislatures. Under section 91(10), the Parliament of Canada has exclusive legislative authority within a variety of classes of subjects including, “navigation and shipping”. Conversely, the legislature in each province pursuant to section 92(10) may exclusively make laws in relation to matters coming… more »

Due Diligence in Occupational Health and Safety

November 28th, 2011

This paper discusses due diligence in the occupational health and safety context as it relates to the defence of a regulatory prosecution or administrative proceedings. The paper begins with a general overview of the defence of due diligence, followed by a review of recent significant decisions from Western Canada. The purpose of the case review is to focus on how… more »

Limitation of Liability in Maritime Claims: The Unbreakable Limit is Broken

November 28th, 2011

This paper discusses due diligence in the occupational health and safety context as it relates to the defence of a regulatory prosecution or administrative proceedings. The paper begins with a general overview of the defence of due diligence, followed by a review of recent significant decisions from Western Canada. The purpose of the case review is to focus on how… more »

Court Says “No” to Carbon Tax

November 28th, 2011

Last month this column reviewed the Coasting Trade Act and the circumstances where non- Canadian ships could operate in the Canadian coasting trade. The Coasting Trade Act was considered by the court in a recent decision in the context of considering when and which vessels may be exempted from paying carbon tax. There, BC Supreme Court ruled in favour of… more »

Canadian Coasting Trade

November 28th, 2011

When Canadian ships are not suitable or available to transport goods and people between two points in Canada, or to conduct other marine activity of a commercial nature in Canada, the Coasting Trade Act, S.C. 1992, c. 31 determines the circumstances in which non-Canadian ships will be allowed to participate in the Canadian coasting trade. The Act itself is… more »

Marine Insurance: Third Party Claims Against a Policy

November 15th, 2011

The case of Conohan v. The Cooperators, a recent decision of the Federal Court of Appeal, raises some interesting issues with respect to third party claims against a policy of marine insurance. The case arose out of a collision off Prince Edward Island between the “Cape Light II” and the “Lady Brittany”. The “Lady Brittany” was heading to fish… more »