With the holiday season in full swing, many of us are travelling outside of Canada, whether to visit family or just to take advantage of south-of-the-border deals. Before bringing any new purchases back home, it is important to review the law that applies to importing goods into our home and native land. This CED excerpt overviews some of the importing obligations imposed by the Customs Act and the power of customs officers to conduct searches on border crossers.

OSC Reaches Out with Guidance for Registrants on Compliance Obligations

In the wake of the controversy surrounding Toronto’s Mayor Rob Ford, there has been considerable attention on what legal grounds allow for the removal of an elected mayor from office. This C.E.D post provides an overview of grounds for removal. Interestingly, Ontario is one of the few jurisdictions where a criminal conviction alone is insufficient to remove a member of council or a mayor. However, being unable to vote in a municipal election disqualifies a person from holding office, and persons serving penal sentences are not permitted to vote in municipal elections. Therefore, a member of council or a mayor who is serving a penal sentence may be removed from office on the ground of being ineligible to vote in a municipal election.

Senten, Re | 2011 CarswellOnt 13104 | Reg. Scott W. Nettie

In this appeal, the Court is called upon to answer the age-old question: If a tree falls in the forest and you are not around to replant it, how does it affect your taxes?   2013 CarswellNat 1469 Daishowa-Marubeni International Ltd.

Highlights from this week's Houlden & Morawetz Insolvency Newsletter

Highlights from this Month's Securities Law Newsletter.

Quiring v. Ontario (Director, Ministry of the Environment) (2013) | 2013 CarswellOnt 583 | Marcia Valiante (Member)

"Alice in Wonderland in comparison looks like a normal regime."

Streeper Contracting Ltd. v. Insurance Corp. of British Columbia (2013) | 2013 CarswellBC 545 | Fenlon J.

"[I]t would be at least counterintuitive for a “base” or “pedestal” to be more prominent than what it is supporting."

The definition betrays the age of the by-law which was passed in 1963.