
Supreme Court of Canada Hearings (Floor Audio)
by SCC Hearings Podcast
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His Majesty the King v. Terrell Burke-Whittaker (41786)
May 21, 2026
3h 11m 09s
Richard Leonard Walker v. His Majesty the King (Day 2/2) (41703)
May 21, 2026
2h 19m 41s
Cynthia Prescott, et al. v. Benchwood Builders Inc., et al. (41794)
May 18, 2026
3h 14m 45s
Ali Bhatti v. His Majesty the King (42107)
May 15, 2026
1h 16m 18s
Ville de Québec v. Jardins de Vérone S.E.C. (41748)
May 13, 2026
2h 12m 42s
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| Date | Episode | Topics | Guests | Brands | Places | Keywords | Sponsor | Length | |
|---|---|---|---|---|---|---|---|---|---|
| 5/21/26 | ![]() His Majesty the King v. Terrell Burke-Whittaker (41786)✨ | criminal lawgun violence+3 | — | — | TorontoNorth York+1 | Terrell Burke-WhittakerDimarjo Jenkins+6 | — | 3h 11m 09s | |
| 5/21/26 | ![]() Richard Leonard Walker v. His Majesty the King (Day 2/2) (41703)✨ | Criminal lawArrest+4 | — | His Majesty the KingCrown+1 | — | Traffic Safety Actobstruction+4 | — | 2h 19m 41s | |
| 5/18/26 | ![]() Cynthia Prescott, et al. v. Benchwood Builders Inc., et al. (41794)✨ | defamationhome renovation+3 | — | Benchwood Builders Inc.Ontario Court of Appeal | — | defamationlibel+5 | — | 3h 14m 45s | |
| 5/15/26 | ![]() Ali Bhatti v. His Majesty the King (42107)✨ | firearms offencessearch and seizure+4 | — | His Majesty the KingCrown+2 | — | firearms offencessearch warrant+5 | — | 1h 16m 18s | |
| 5/13/26 | ![]() Ville de Québec v. Jardins de Vérone S.E.C. (41748)✨ | municipal taxationbuilding permits+3 | — | Jardins de Vérone S.E.C.Act respecting municipal taxation | Ville de Québec | Jardins de VéroneVille de Québec+4 | — | 2h 12m 42s | |
| 4/24/26 | ![]() Attorney General of Quebec v. Xavier-Antoine Lalande, et al. (42152)✨ | constitutional lawelections+4 | — | Attorney General of QuebecCommission de la représentation+5 | — | Charter of Rightsconstitutional law+5 | — | 3h 25m 34s | |
| 4/21/26 | ![]() St. John’s International Airport Authority v. Michel Thibodeau (41651)✨ | Official Languages Actlanguage rights+3 | — | St. John’s International Airport AuthorityCommissioner of Official Languages of Canada+1 | — | Official Languages ActSt. John’s International Airport Authority+3 | — | 3h 17m 23s | |
| 4/20/26 | ![]() Moadd Maadani v. His Majesty the King (41972)✨ | criminal lawself-defence+3 | — | His Majesty the KingCourt of Appeal+1 | — | second-degree murderself-defence+3 | — | 1h 08m 11s | |
| 4/17/26 | ![]() His Majesty the King in Right of Canada v. Damodar Arapakota (42061)✨ | criminal lawbribery+3 | — | government of BotswanaCrown+2 | — | bribing a foreign public officialCorruption of Foreign Public Officials Act+3 | — | 1h 12m 17s | |
| 4/10/26 | ![]() R.B.-C. v. His Majesty the King (41677)✨ | criminal lawsentencing+3 | — | His Majesty the KingCharter of Rights and Freedoms+2 | CanadaOntario | sexual assaultconditional sentence+3 | — | 3h 38m 51s | |
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| 3/26/26 | ![]() English Montreal School Board, et al. v. Attorney General of Quebec, et al. (Day 4/4) (41231)✨ | Constitutional lawLaicity of the State+3 | — | English Montreal School BoardAttorney General of Quebec+2 | — | Constitutional validityDivision of powers+3 | — | 3h 32m 20s | |
| 3/25/26 | ![]() English Montreal School Board, et al. v. Attorney General of Quebec, et al. (Day 3/3) (41231)✨ | Constitutional lawLaicity of the state+4 | — | English Montreal School BoardAttorney General of Quebec+2 | — | Constitutional lawQuebec+5 | — | 3h 07m 58s | |
| 3/24/26 | ![]() English Montreal School Board, et al. v. Attorney General of Quebec, et al. (Day 2/2) (41231)✨ | Constitutional lawLaicity of the State+4 | — | English Montreal School BoardAttorney General of Quebec+2 | — | Constitutional validityDivision of powers+5 | — | 3h 18m 33s | |
| 3/23/26 | ![]() English Montreal School Board, et al. v. Attorney General of Quebec, et al. (41231)✨ | Constitutional lawLaicity of the state+4 | — | English Montreal School BoardAttorney General of Quebec+2 | — | Constitutional validityDivision of powers+3 | — | 3h 37m 24s | |
| 3/20/26 | ![]() Facebook Inc. v. Privacy Commissioner of Canada (41538)✨ | privacy lawdata protection+3 | — | Facebook Inc.Privacy Commissioner of Canada+4 | — | FacebookPrivacy Commissioner+6 | — | 3h 11m 27s | |
| 3/18/26 | ![]() Dayton Kelly v. His Majesty the King (42050) | One evening in October 2021, the applicant was driving in rural southwestern Ontario. The sun had set and it was dark. The posted speed limit on the highway the applicant was using was 80km/h; he was travelling at least 116km/h. A horse-drawn buggy entered the roadway at an intersection. The applicant did not see the buggy in time to stop; his vehicle collided with it. Both occupants of the buggy died from injuries sustained in the collision. During the police investigation that night, the applicant admitted to being a chronic marijuana smoker and consented to providing two samples of his blood. Evidence established that the applicant’s blood drug concentration (“BDC”) exceeded the prescribed limit at the time of the collision. The parties agreed at trial that there was no evidence of a causal nexus between the applicant’s BDC and the collision. The applicant was charged with operating a conveyance with an excess BDC under s. 320.14(1)(c), two counts of committing an offence under s. 320.14(1)(c) causing death under s. 320.14(3), and two counts of dangerous operation of a conveyance causing death under s. 320.13(3).The trial judge held that it is insufficient that the applicant had a prohibited BDC and was operating a conveyance at the time he caused a death; a conviction for offences under s. 320.14(3) requires a causal nexus between an accused’s BDC and the death of a victim. As the parties have agreed that there is no causal nexus between the applicant’s BDC and the death of the victims, the applicant was acquitted on those counts.The Court of Appeal held that the trial judge erred in his interpretation of s. 320.14(3). A plain reading establishes that the elements are made out simply by operating a vehicle with excess BDC, and causing the death of a person. No causal nexus between the excess BDC and the cause of death is required. Accused persons retain the benefit of the basic legal causation standard: the Crown must prove that the applicant’s actions were a significant contributing cause of death. Because of the trial judge’s erroneous interpretation of s. 320.14(3), he did not make any finding as to whether the Crown had proven legal causation on this standard. The Court of Appeal therefore ordered a new trial on these counts. Argued Date 2026-03-17 Keywords Criminal law — Causing death while operating conveyance with excess blood drug concentration — Causation — Whether causal nexus required between blood drug concentration and death of victim — Constitutional law — Charter of Rights — Right to life, liberty and security of person — Whether s. 320.14(3) of the Criminal Code violates s. 7 of the Charter — Criminal Code, R.S.C. 1985, c. C-46, s. 320.14(3) Notes (Ontario) (Criminal) (By Leave) Language Floor Audio Disclaimers This podcast is created as a public service to promote public access and awareness of the workings of Canada's highest court. It is not affiliated with or endorsed by the Court. The original version of this hearing may be found on the Supreme Court of Canada's website. The above case summary was prepared by the Office of the Registrar of the Supreme Court of Canada (Law Branch). | 37m 20s | ||||||
| 2/20/26 | ![]() Aphria Inc. v. Canada Life Assurance Company, et al. (41665) | The appellant, Aphria Inc. (“tenant”), entered into a ten-year lease for commercial office premises with the respondent landlords and successors (collectively, “landlord”). The tenant served a notice of repudiation on the landlord and vacated the premises. The landlord did not accept the tenant’s repudiation of the lease. Ultimately, the landlord sued the tenant for rents owing.The motion judge in the Ontario Superior Court of Justice granted the landlord summary judgment for the rent owing plus interest. The motion judge declined to grant the landlord judgment for future rent. The motion judge dismissed the tenant’s cross-motion for summary judgment for a declaration that if rent was owing, the amount was capped at rent owing for two years from the date of default pursuant to the lease. The Ontario Court of Appeal unanimously dismissed the tenant’s appeal. It held that the motion judge did not err by refusing to depart from Highway Properties Ltd. v. Kelly, Douglas and Co. Ltd., [1971] S.C.R. 562, in order to recognize a duty to mitigate on commercial landlords who reject a repudiation of a lease by the tenant. The court also held that the motion judge did not err in his interpretation of the lease. Argued Date 2026-02-18 Keywords Contracts — Commercial leases — Repudiation — Duty to mitigate — Stare decisis — Interpretation — Are commercial landlords exempt from the duty to mitigate damages? — If the common law is able to grow and adapt to changing conditions, when and how should lower courts depart from Supreme Court of Canada decisions on common law? — Should courts apply the plain meaning of the words chosen by the parties in interpreting a contract, in the absence of any factual matrix evidence? Notes (Ontario) (Civil) (By Leave) Language Floor Audio Disclaimers This podcast is created as a public service to promote public access and awareness of the workings of Canada's highest court. It is not affiliated with or endorsed by the Court. The original version of this hearing may be found on the Supreme Court of Canada's website. The above case summary was prepared by the Office of the Registrar of the Supreme Court of Canada (Law Branch). | 2h 35m 46s | ||||||
| 2/18/26 | ![]() Megan Rae Korduner v. His Majesty the King (41737) | Ms. Korduner was a motor vehicle driver involved in a two-vehicle accident. A responding police officer questioned her at the scene for approximately three minutes, during which she stated that she should not have been driving because she was drunk. Ms. Korduner was arrested for impaired operation of a motor vehicle. She refused to provide a breath sample into an approved screening device and was charged for refusing to provide a breath sample. In voir dire proceedings to determine the admissibility of Ms. Korduner’s statements, the trial judge held that Ms. Korduner’s statements were compelled by the Traffic Safety Act, R.S.A. 2000, c. T-6, and were inadmissible pursuant to the use immunity principle; reliance on s. 320.31(9) of the Criminal Code, R.S.C. 1985, c. C-46, as a basis for admitting the statements would breach Ms. Korduner’s rights under s. 7 of the Charter of Rights and Freedoms; and Crown counsel failed to prove the breach was justified pursuant to s. 1 of the Charter. The charges were dismissed. The Court of King’s Bench of Alberta dismissed a summary conviction appeal. The majority of the Court of Appeal for Alberta allowed an appeal and ordered a new trial. Argued Date 2026-02-17 Keywords Charter of Rights and Freedoms — Principles of fundamental justice — Self-incrimination — Criminal law — Evidence — Use immunity — Remedies — Police officer responding to motor vehicle accident questioning driver involved in accident — Statements by driver causing officer to demand breath samples in order to administer approved roadside screening device — Trial judge declaring statements to officer compelled by Traffic Safety Act — Section 320.31(9) of Criminal Code setting out that a statement to a peace officer including statement compelled under provincial Act admissible in evidence for purpose of justifying demand to provide breath sample — Whether s. 320.31(9) infringes s. 7 of Charter — If so, whether limit reasonable and demonstrably justified pursuant to s. 1 of Charter — If not, appropriate remedy — Traffic Safety Act, R.S.A. 2000, c. T-6, ss. 69(1), 71(1) — Criminal Code, R.S.C. 1985, c. C-46, s. 320.21(9). Notes (Alberta) (Criminal) (By Leave) Language Floor Audio Disclaimers This podcast is created as a public service to promote public access and awareness of the workings of Canada's highest court. It is not affiliated with or endorsed by the Court. The original version of this hearing may be found on the Supreme Court of Canada's website. The above case summary was prepared by the Office of the Registrar of the Supreme Court of Canada (Law Branch). | 3h 20m 43s | ||||||
| 2/17/26 | ![]() Québec Major Junior Hockey League, now doing business as Quebec Maritimes Junior Hockey League Inc., et al. v. Lukas Walter, et al. (41532) | The respondents in these applications for leave to appeal, Mr. Walter and Mr. Gobeil, were recognized as representative plaintiffs for the class covered by a class action brought against the applicants/interveners in these applications for leave to appeal, that is, the Québec Major Junior Hockey League, now doing business as the Quebec Maritimes Junior Hockey League Inc., and the impleaded hockey teams that are members of the League. In the class action, the respondents submitted that the applicants/interveners were refusing to recognize major junior hockey players as having employee status, with the result that the players had no access to the protection provided by legislation governing working conditions. Two other similar class actions were authorized, one in Ontario against the Ontario Hockey League and one in Alberta against the Western Hockey League. In total, 4,286 major junior hockey players, including 1,702 in Quebec, are covered by the class actions. On March 31, 2020, the parties to the three class actions reached a settlement agreement. The agreement was submitted to the superior courts in each of the three provinces through a joint hearing. The superior courts rejected the agreement in October 2020 solely on the basis that the scope of the release provided for was overly broad. In June 2023, after the releases were renegotiated, all of the parties, including the respondents, signed an amendment to the initial settlement agreement in order to replace the release provisions. However, it appears that, shortly after the signing, the respondents disavowed their signature and announced that they would oppose the submission of the amended agreement for judicial approval. Despite the instructions given by the respondents, Mr. Savonitto, a member of one of the firms that are applicants/interveners in these applications for leave to appeal, nevertheless submitted the amended settlement agreement to the Superior Court judge for her approval. In response, the respondents filed notices with the Superior Court formally revoking the mandate of the law firms that are applicants/interveners in this case and announced that they were retaining the services of other lawyers. The applicant/intervener law firms opposed the notices of revocation and asked the Superior Court to determine the conditions for approving the amended settlement agreement. The Superior Court recorded the revocation of the mandate of the applicants/interveners as far as the respondents were concerned, but it confirmed that the applicants/interveners still continued to represent the members of the class covered by the class action. The Court of Appeal allowed the appeal and set aside the Superior Court’s decision. Argued Date 2026-02-16 Keywords Civil procedure – Class action – Lawyer client relationship in context of class action –Lawyer’s ethical obligations to client in context of class action – Protection for class members – Revocation of legal mandates given to firms by class representatives – Whether Court of Appeal erred in law in ordering that agreement to settle authorized class action be submitted to court by applicants/defendants for approval, thereby placing their lawyers in conflict of interest and in situation that compromised their ethical obligations – Whether Court of Appeal erred in ruling that lawyer who acts for plaintiffs in class action: (i) has lawyer client relationship only with class representative; (ii) does not represent class members; and (iii) has no duty to act in best interests of class where those interests conflict with instructions of class representative – Whether Court of Appeal erred in breaching its own duty to protect interests of absent members, especially where those interests conflict with interests of class representatives – Whether Court of Appeal erred in law in holding that art. 2633 of Civil Code of Québec and art. 528 of Code of Civil Procedure concerning homologation of transaction under ordinary law | 2h 36m 25s | ||||||
| 2/16/26 | ![]() Nathalie Sinclair-Desgagné v. Directeur général des élections du Canada, Directeur du scrutin de la circonscription de Terrebonne, et al. (42076) | (Confidentiality order)Following the Canadian general election held on April 28, 2025, and the subsequent judicial recount, the respondent Tatiana Auguste became a member of Parliament for the electoral district of Terrebonne. Only one vote in her favour separated her from her closest rival, the appellant, Nathalie Sinclair-Desgagné. One voter then notified the media that her special ballot, mailed within the prescribed time, had been returned to her after the polling day, marked [translation] “Moved or unknown – return to sender”. In fact, there was an error in the postal code that the returning officer placed on the prepaid envelope sent to the voter in that the last three characters of the postal code were for somewhere other than the polling station. But that voter maintained that she voted for Ms. Sinclair-Desgagné.The Superior Court found that there was no irregularity within the meaning of s. 524(1)(b) of the Canada Elections Act. It therefore dismissed the application to contest the election filed by Ms. Sinclair-Desgagné. Argued Date 2026-02-13 Keywords Elections — Application to contest election — Irregularity — Allegations of irregularities that affected result of election made by candidate defeated by single vote in federal election — Whether trial judge erred in interpretation of notion of irregularity — Whether trial judge erred in determination of consequences of irregularity on integrity of electoral system — Whether trial judge erred in imposing burden much greater than that under Canada Elections Act on voter — Canada Elections Act, S.C. 2000, c. 9, ss. 524(1)b), 531(2). Notes (Quebec) (Civil) (As of Right) (Publication ban in case) (Sealing order) (Certain information not available to the public) Language Floor Audio Disclaimers This podcast is created as a public service to promote public access and awareness of the workings of Canada's highest court. It is not affiliated with or endorsed by the Court. The original version of this hearing may be found on the Supreme Court of Canada's website. The above case summary was prepared by the Office of the Registrar of the Supreme Court of Canada (Law Branch). | 1h 59m 40s | ||||||
| 2/13/26 | ![]() Maxime Bergeron v. Assemblée parlementaire des étudiants du Québec inc., et al. (41566) | Maxime Bergeron was expelled from a mock parliament organized by one of the respondents, the Assemblée parlementaire des étudiants du Québec inc. Some participants said that they were afraid of him because of his [TRANSLATION] “disruptive behaviour”. His father, Jean Bergeron, a lawyer, quickly became involved in the situation, seeking to have the expulsion decision revoked and to obtain reparation for the damage sustained by his son. The respondents filed a motion to have J. Bergeron declared disqualified.The Superior Court found that exceptional circumstances warranted declaring J. Bergeron disqualified. A reasonably informed member of the public knowing the facts of the case would be satisfied that he did not have the distance he was required to have. The Court of Appeal found that there was no reviewable error. Public confidence in the proper administration of justice could be compromised if M. Bergeron’s father were authorized to continue representing him in the particular circumstances of this case. Argued Date 2026-02-12 Keywords Civil procedure — Motion to have lawyer declared disqualified — Whether principles applicable with regard to conflict of interest since MacDonald Estate apply by analogy in context of disqualification of lawyer for not having enough distance — Criteria and factors to be weighed by trial judge considering application for disqualification of lawyer for not having enough distance to balance lawyer’s obligations as officer of court — Code of Civil Procedure, CQLR, c. C 25.01, art. 193. Notes (Quebec) (Civil) (By Leave) Language Floor Audio Disclaimers This podcast is created as a public service to promote public access and awareness of the workings of Canada's highest court. It is not affiliated with or endorsed by the Court. The original version of this hearing may be found on the Supreme Court of Canada's website. The above case summary was prepared by the Office of the Registrar of the Supreme Court of Canada (Law Branch). | 2h 18m 03s | ||||||
| 2/11/26 | ![]() Sophia Hemmings, by her Litigation Guardian, Rosalie Brown, et al. v. Lloyd Gregory Padmore, et al. (41350) | Sophia Hemmings was left with a severe brain injury after suffering cardiac arrest during a caesarean section at the respondent Scarborough Hospital (hereafter, the “Hospital”).The appellants, Sophia Hemmings, by her Litigation Guardian, Rosalie Brown, Rosalie Brown personally, Samantha Camile Gayle and Moses Hemmings, minors by their Litigation Guardian, Rosalie Brown, and Samantha Hemmings, commenced an action against a number of health care practitioners, alleging that their negligence had caused Sophia’s injuries. The parties agreed on the amount of her damages. The action went to trial, solely on the issue of liability.At trial, Lloyd Gregory Padmore, Dr. Neil Thomas Jamensky, and the Hospital were found liable in negligence. The Court of Appeal allowed appeals brought by Dr. Padmore and the Hospital, and set the judgment as against them aside. The appeal brought by Dr. Jamensky was dismissed. Argued Date 2026-02-10 Keywords Torts – Professional liability – Negligence – Causation – Mother suffering severe brain injury following cardiac arrest during delivery of child by caesarian section – Application of law of causation by Canadian courts – How principles of causation to be applied in the context of women’s healthcare in Canada – What is required to show factual causation and how Courts should engage with counterfactual analyses – What is required to show legal causation and demonstrate meaningful contemplation of applicable testCivil procedure –Trial – Judgments – Reasons for judgment – Appeals – What is the permissible nature and extent of appellate courts’ power to review trial record when assessing sufficiency of reasons that are, on their face, deficient Notes (Ontario) (Civil) (By Leave) Language Floor Audio Disclaimers This podcast is created as a public service to promote public access and awareness of the workings of Canada's highest court. It is not affiliated with or endorsed by the Court. The original version of this hearing may be found on the Supreme Court of Canada's website. The above case summary was prepared by the Office of the Registrar of the Supreme Court of Canada (Law Branch). | 3h 25m 38s | ||||||
| 1/28/26 | ![]() Gaétan Ouellet v. His Majesty the King (41785) | The appellant, Gaétan Ouellet, was acquitted by Judge Garneau of the Court of Québec of a charge of sexual assault relating to three distinct incidents. On appeal to the Quebec Court of Appeal, the prosecutor raised four grounds of appeal.A majority of the Court of Appeal allowed the appeal and ordered a new trial on the ground that the trial judgment gave insufficient reasons. The majority were of the opinion that for that same reason, it was extremely difficult and speculative to assess the well foundedness of the two first grounds raised by the prosecutor, but they were nevertheless of the view that with respect to the second incident, the judge made a finding in the absence of evidence, which was an added reason for ordering a new trial. Bachand J.A., dissenting, would have dismissed the appeal, being of the opinion that the trial judge’s reasons were not so insufficient so as to undermine the validity of the judgment and that the other grounds of appeal were unfounded. Argued Date 2025-12-03 Keywords Criminal law — Appeal — Sufficiency of reasons — Evidence — Absence of evidence — Assessment — Sexual assault — Whether trial judge’s reasons were so insufficient so as to undermine validity of his decision — Scope of error of law described in R. v. J.M.H., 2011 SCC 45, [2011] 3 S.C.R. 197, as “finding of fact for which there is no supporting evidence”. Notes (Quebec) (Criminal) (As of Right) (Publication ban in case) Language Floor Audio Disclaimers This podcast is created as a public service to promote public access and awareness of the workings of Canada's highest court. It is not affiliated with or endorsed by the Court. The original version of this hearing may be found on the Supreme Court of Canada's website. The above case summary was prepared by the Office of the Registrar of the Supreme Court of Canada (Law Branch). | 1h 12m 56s | ||||||
| 1/28/26 | ![]() His Majesty the King v. Robert Joseph DeSutter (41754) | The respondent, Robert Joseph DeSutter, was charged with various sexual offences and one charge of assault, in relation to three different complainants, M.H., S.H. and J.R. The trial judge acquitted the respondent of all charges except the assault charge, finding insufficient evidence of a sexual purpose in the respondent’s actions and the lack of an exploitative relationship. The appellant Crown appealed the acquittals in relation to two counts of sexual exploitation (counts 3 and 14), alleging that the trial judge erred in law by excluding from evidence images of women found on a USB stick and concluding that the respondent was not in an exploitative relationship with one of the complainants, J.R. The majority of the Nova Scotia Court of Appeal dismissed the appeal, concluding that the Crown had not met its burden of establishing an error of law on the part of the trial judge justifying appellate intervention. In contrast, Derrick J.A., dissenting, would have allowed the appeal and ordered a new trial on counts 3 and 14. She found that the trial judge erred in her analysis of the USB images’ probative value and prejudicial effect. She also found that the trial judge failed to properly assess the exploitative nature of the relationship between the respondent and J.R., given the power imbalance and J.R.’s vulnerability. In her view, these errors could have materially affected the verdicts, warranting a new trial on the two counts of sexual exploitation. Argued Date 2025-12-05 Keywords Criminal law — Evidence — Admissibility — Assessment — Whether the trial judge erred in her analysis of the admissibility of the images on the USB — Whether the trial judge erred in her assessment of the exploitative nature of the relationship between the respondent and J.R. Notes (Nova Scotia) (Criminal) (As of Right) (Publication ban in case) Language Floor Audio Disclaimers This podcast is created as a public service to promote public access and awareness of the workings of Canada's highest court. It is not affiliated with or endorsed by the Court. The original version of this hearing may be found on the Supreme Court of Canada's website. The above case summary was prepared by the Office of the Registrar of the Supreme Court of Canada (Law Branch). | 1h 04m 10s | ||||||
| 1/22/26 | ![]() Bank of Nova Scotia v. His Majesty the King (41643) | The appellant, Bank of Nova Scotia (“taxpayer”), filed its return for the 2006 taxation year, reported taxable income, and paid such taxes as it calculated to be owing. The Minister of National Revenue (“Minister”) later audited the taxpayer’s 2006 to 2010 taxation years. In March 2015, the taxpayer and the Minister entered into a settlement agreement which required additional amounts to be included in the taxpayer’s 2006 income. The day before entering into the settlement agreement, the taxpayer wrote to the Minister to request to carryback a loss from its 2008 taxation year to apply it to offset the increase in its 2006 income. The Minister reassessed the taxpayer, implementing the audit adjustment and the requested loss carryback, and imposing interest resulting from the reassessment. The Minister applied a provision that requires that, for a specified period of time, interest is calculated by ignoring the loss carryback. The computing of interest that ignores the loss carryback ceases to apply 30 days after the latest of four end dates listed in s. 161(7)(b)(i)-(iv) of the Income Tax Act. The Minister computed interest by applying s. 161(7)(b)(iv) to ignore the loss carryback until the date the taxpayer requested it. The taxpayer appealed to the Tax Court of Canada, taking the position that s. 161(7)(b)(iv) did not apply because the Minister’s reassessment of its tax for 2006 was not “as a consequence” of its request to carryback losses from 2008 to offset its 2006 tax liability. The Tax Court of Canada and the Federal Court of Appeal dismissed the taxpayer’s appeal. Argued Date 2026-01-21 Keywords Taxation — Income tax — Computation of interest payable — Minister’s reassessment taking into account audit adjustment and carryback requested by taxpayer to offset a loss — Minister applying s. 161(1)(b)(iv) of Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) to compute taxpayer interest up until day taxpayer requested loss carryback — Taxpayer appealing applicability of provision Minister relied on — Courts dismissing taxpayer’s appeal — Whether the event set out in s. 161(7)(b)(iv) occurred when the Minister reassessed taxpayer’s previous taxation year at a later date — What is the proper construction of s. 161(7)(b)(iv) and the words “where, as a consequence of a request in writing, the Minister reassessed the taxpayer’s tax for [a previous year] to take into account the deduction” of a loss? — Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 161(7)(b)(iv). Notes (Federal) (Civil) (By Leave) Language Floor Audio Disclaimers This podcast is created as a public service to promote public access and awareness of the workings of Canada's highest court. It is not affiliated with or endorsed by the Court. The original version of this hearing may be found on the Supreme Court of Canada's website. The above case summary was prepared by the Office of the Registrar of the Supreme Court of Canada (Law Branch). | 2h 19m 16s | ||||||
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