Benjamin Joshua Adam Hackett

The appellant appealed a reassessment disallowing the deduction of $26,510,522 in non-capital losses for its 2014 taxation year.

The losses arose from a payment made by a subsidiary to a related corporation to assume lease obligations for discontinued theatres prior to the appellant acquiring the subsidiary.

The Tax Court of Canada allowed the appeal, finding that the payment was a deductible current expense incurred to terminate unprofitable business operations, not a capital outlay or negative proceeds of disposition.

The court issued supplementary reasons regarding costs for an interim injunction motion.

The defendants sought to revisit the costs award, arguing that an offer to settle the motion should attract costs consequences under Rule 49.

The court found that the defendants' offer was insufficient as it did not fully address the plaintiff's concerns, particularly regarding non-solicitation, and that the plaintiff had obtained what it sought.

The court dismissed the defendants' request to revisit the costs, affirming the original costs award to the plaintiff.

The plaintiff, an insurance brokerage, brought a motion for interim injunctive relief to prevent former employees and rival brokerages from using confidential client information and soliciting clients.

The individual defendants resigned en masse and allegedly used client lists from the plaintiff.

The defendants argued an injunction was unnecessary due to an undertaking not to use confidential information.

The court applied the RJR-MacDonald test, finding a serious question to be tried, irreparable harm due to the alienation of confidential information, and that the balance of inconvenience favored the plaintiff.

An interim injunction was granted prohibiting the defendants from possessing, disclosing, using (including for solicitation), altering, destroying, copying, removing, or transferring the plaintiff's confidential information, including information acquired mentally.

A separate non-solicitation order was not granted, as the confidential information injunction was deemed sufficient.

Costs were awarded to the plaintiff.

The plaintiff, a generic drug manufacturer, brought an action for damages against the defendants under s. 8 of the Patented Medicines (Notice of Compliance) Regulations for delayed market entry of its generic drug.

The plaintiff argued it was entitled to damages because the defendants' prohibition proceeding was dismissed for mootness after the underlying patent was invalidated in a separate proceeding.

The court dismissed the claim, finding that the plaintiff's allegations in the prohibition proceeding had failed on the merits, and s. 8 does not provide redress where the innovator prevailed on the merits but the patent was later invalidated by a third party.

The court also found that, even if liability existed, the plaintiff would not have entered the market any sooner in the hypothetical world due to its risk-averse nature.

In this patent damages appeal under s. 8 of the Patented Medicines (Notice of Compliance) Regulations, the Court upheld the Federal Court of Appeal decision and dismissed the patentees' appeal.

The Court agreed with the majority's reasoning on liability period, market-entry assumptions, and compensation for lost sales tied to unapproved indications.