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Canadian Tax Decisions & Tax Law

Income Tax, Taxpayer Relief, 220(3.1)

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Tax Interpretations | Canadian tax interpretations and transactional implications
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Supreme Court of Canada case. CCH Canadian Ltd v Law Society of Upper Canada, [2004] 1 SCR 339, 2004 SCC 13 is a landmark Supreme Court of Canada case that established the threshold of originality and the bounds of fair dealing in Canadian copyright law. A group of publishers sued the Law Society of Upper Canada for copyright infringement for providing photocopy services to researchers. The Court unanimously held that the Law Society's practice fell within the bounds of fair dealing.

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