The Discretion/Determination Distinction and Questions of Institutional Design: Dow Chemical Canada ULC v. Canada, 2024 SCC 23 and Iris Technologies Inc. v. Canada, 2024 SCC 24
In a pair of cases decided this summer, the Supreme Court of Canada addressed the division of jurisdiction between Canada’s tax court and federal courts. In both Dow Chemical Canada ULC v. Canada, 2024 SCC 23 and Iris Technologies Inc. v. Canada, 2024 SCC 24, the Court had to determine the appropriate venue for judicial […] Read more