Government measures in key jurisdictions 4th edition - Flipbook - Page 29
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, focussing 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. Some
courts are now implementing email filing measures 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.
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.
In Ontario, limitation and procedural periods are set to resume on September 14, 2020. These time
periods had been suspended retroactive to March 16, 2020. 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)?
29
•
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