In response to increasing fishing pressure in the capelin fishery, in 2007 Fisheries and Oceans Canada (“DFO”) imposed a management measure that only allowed capelin licence holders to fish in one management area per year. As a result, licence holders in the Newfoundland region who leased their capelin fishing vessels to licence holders in another region, were not permitted to …Full Summary
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This cased involved a complaint by one group of snow crab fish harvesters who objected to the Minister reducing the quota in their area by 35 per cent. After rejecting a number of grounds of review, the court imposed liability based upon the tort of misfeasance in public office. In doing so, the court remarked that unlike a number of …Full Summary
This case involved an audit by Canada Customs and Revenue Agency of a Canadian Fish Processor that sold fish to its U.S. parent company. As a result of this audit, the company was re-assessed tax in the amount of $1,031345 for improper transfer pricing. As a result of this re-assessment the Fish Processor was limited in the amount of credit …Full Summary