Government measures in key jurisdictions 5th edition - Flipbook - Page 30
Canada
Litigation
Are the courts
operating?
Most courts across Canada have adopted an essential services model and have limited
the manner and types of hearings that can proceed before them, focusing on urgent
and essential matters. Many categories of cases have been adjourned indefinitely.
However, as the pandemic has continued, there has been a gradual re-opening of
courts and increase of the categories of cases, in particular, non-urgent matters,
that can proceed. Courts have implemented email filing measures (with some courts
requiring original paper filing to follow) and holding hearings by video or teleconference.
But when the courts re-open, they are likely to prioritize criminal cases, because of the
constitutional obligation to resolve criminal cases within a reasonable period of time.
Access to the court will have to be assessed on a court-by-court basis. Accordingly, you
should consult with your legal counsel to assess your options.
Many commercial disputes are well-suited to being resolved through arbitration.
Arbitration’s traditional advantages of greater speed, lower costs, and greater flexibility
as compared to litigation give it an even greater edge when courts are closed.
In Ontario, no new jury selections will take place during the lockdown, as all jury trials are
suspended until May 3, 2021.
More information can be found here.
As a result of the pandemic, various governments in Canada issued orders suspending
limitation periods, which are generally the deadlines by which a person must commence
a proceeding in respect of a claim or forever lose their right to do so, and procedural
periods in which a litigant must take a step in a proceeding or intended proceeding.
The Ontario government announced that all limitation and procedural time periods that
were previously suspended have resumed running as of September 14, 2020. For more
information on limitation and procedural timelines in Ontario, see here. Further details on
the status of limitation and procedural periods in other provinces can be found here
and here.
Tax
Has any new
legislation been
introduced in light
of Covid-19?
The Canadian Revenue Agency implemented a number of administrative concessions,
including:
•
extension of filing deadlines,
•
tax audit deferral,
•
sales tax and customs duty payment deferrals,
•
income tax deferrals, and
•
objections and appeals extension.
A summary of the key income tax measures can be found here and further details
regarding GST/HST relief and provincial income tax measures are discussed here.
Company
law matters
•
Have any measures
been put in place
•
to accommodate
social distancing
(such as remote
general meetings)?
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Certain Canadian provinces, including Ontario, have temporarily extended the
time frame in which public companies are required to hold annual meetings of
shareholders and provided an exemption for corporations to hold virtual meetings
despite any restrictions in the articles or by-laws.
More information related to the extension and the relief for companies to hold
virtual meetings can be found here and commentary on virtual annual general
meetings can be found here.
Government measures in key jurisdictions
