Anne M. Turley

The appellants challenged the legality of the Federal Child Support Guidelines through judicial review in the Federal Court.

The Supreme Court held that provincial superior courts can address the validity of the Guidelines when necessary in proceedings properly before them, and that the Federal Court reasonably exercised its discretion to decline judicial review because that route was not appropriate in the circumstances.

The appeal was dismissed, with concurring reasons cautioning against treating the case as a definitive ruling on exclusive federal jurisdiction to invalidate all federal regulations on administrative grounds.

The plaintiff brought a motion seeking production of notes taken by defence counsel during an interview with him conducted years earlier while he was only a potential witness in related litigation.

The court considered the scope of litigation privilege and whether it survives the conclusion of earlier related proceedings.

It held that while litigation privilege can extend to related litigation, information obtained directly from the opposing party cannot be privileged as against that party.

The court distinguished between the factual record of the interview and counsel’s work product, holding that the plaintiff was entitled to the record of his statements but not counsel’s privileged annotations or memoranda.

The handwritten notes recording the interview were ordered produced, subject to potential redactions for privileged commentary.

The appellants sought return of withholding amounts remitted on capital gains from share dispositions, arguing the trusts were resident in Barbados under the Canada-Barbados treaty.

The respondent maintained the trusts were resident in Canada because central management and control was exercised in Canada by the principal beneficiaries.

The Court held trust residence is determined by where the trust's real business is carried on, applying the central management and control approach used for corporations.

On the factual findings, the trustee's role was largely administrative and effective control occurred in Canada.

The appeals were dismissed with costs.