18 LEXPERT
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2018
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WWW.LEXPERT.CA
Finnigan, John L. Thornton Grout Finnigan LLP
(416) 304-0558 jfinnigan@tgf.ca
Mr. Finnigan practises complex commercial litigation with significant
experience in insolvency and restructuring litigation. He has been lauded
as "a spectacular lawyer" and "a very credible, no-nonsense litigator who
is extremely effective in court" in Chambers Global. He has been ranked in
The Lexpert®/American Lawyer Guide to the Leading 500 Lawyers in Canada
and in Chambers Global since 2011.
Finlay, QC, Bryan WeirFoulds LLP
(416) 947-5011 bfinlay@weirfoulds.com
"Mr. Finlay, with his usual consummate skill..." (Ontario Court of Appeal). His
trial and appeal practice engages complex commercial, constitutional, tort
and public law issues. His list of reported cases is lengthy, and includes many
landmark cases and cases that generations of lawyers have studied in law
school. He will be awarded The Advocates' Society Medal in February 2019.
Fien, Cy M. Fillmore Riley LLP
(204) 957-8348 cyfien@fillmoreriley.com
A senior tax partner of Fillmore Riley LLP, Mr. Fien practises primarily in the
areas of taxation and trust law. He has extensive experience in corporate
tax planning, corporate reorganizations, estate planning, trust law, and tax
litigation. He taught corporate tax and estate planning courses at the Faculty
of Law at the University of Manitoba for over 20 years.
Feasby, Colin Osler, Hoskin & Harcourt LLP
(403) 260-7067 cfeasby@osler.com
Mr. Feasby is the Managing Partner of Osler's Calgary office. He represents
clients in corporate and securities litigation, energy industry disputes, and
constitutional matters. He has represented clients before all levels of court
in Alberta and Saskatchewan, the Federal Court of Canada, and before the
Supreme Court of Canada.
Fabien, AdE, Marc-André G. Fasken Martineau
DuMoulin LLP (514) 397-7557 mfabien@fasken.com
Mr. Fabien, AdE, is a seasoned litigator and Fellow of the American College
of Trial Lawyers recognized for his mastery of high-profile complex litigation.
He specializes in commercial and shareholders' disputes, securities litigation
and penal proceedings, and litigation involving federal, provincial and
municipal bodies. He appears before all levels of court.
Evans, Mark Smart & Biggar
(416) 593-5514 mkevans@smart-biggar.ca
Mr. Evans is widely recognized as one of Canada's leading trademark
lawyers. As a highly respected litigator, he represents many of the world's
most famous brand owners and personalities. Clients seek him out for
his sophisticated expertise in trademark protection, management and
counselling services to help them strategically build and protect the value
of their brands.
LEXPERT-RANKED LAWYERS
vice, it sets a list of specific inclusions, another list
of specific exclusions, and then a so-called "saving
provision" that can turn an excluded entity into an
included financial service based on risk.
Sometimes a company, as was the case with
Visa, can fall into both inclusionary and exclu-
sionary categories, leaving the question of wheth-
er its customers have to pay sales tax very much
up in the air and depending on whether it meets
the saving provision.
In deciding whether Visa should be in or out,
Chief Justice Rossiter cited extensively from Great-
West Life Assurance Company v. e Queen, 2015
TCC 225, in which the Federal Court of Appeal
wrestled with a similar question involving a com-
pany called Emergis. It, not unlike Visa, he noted,
was an intermediary that adjudicated and pro-
cessed a financial institution's claims. e judge
found "both highly analogous to one another
in that they both provide services that facilitate
payments between parties."
In administering health benefits for the insurer,
Emergis offered a bundle of services, from main-
taining a network to allow for the electronic sub-
mission of drug claims to creating end-of-day log
files for Great-West.
In his 138-paragraph CIBC ruling, Chief Justice
Rossiter pointed out that Visa similarly supplies a
bundle of services: processing transactions; provid-
ing payment-management systems; licensing the
Visa brand; and managing and promoting the card
to the public.
e Court of Appeal held in Great-West Life
that the answer to untangling a bundle lies in list-
ing the array of services being supplied, then figur-
"THE JUDGE SAID
THERE IS SOME RISK
HERE, BUT NOT ENOUGH
TO BE 'AT RISK.' SO I
IMAGINE, BUT I DON'T
KNOW, THAT PART OF
THE APPEAL WILL ARGUE
HOW MUCH AT RISK YOU
NEED TO BE AT TO BE
AT RISK, BECAUSE THE
[BANK] WON ON ALL
OTHER ASPECTS.
IF YOU TALK TO OTHER
PRACTITIONERS, THEY'LL
TELL YOU THAT'S THE
VERY NOVEL, THE VERY
INTERESTING ASPECT
OF THIS CASE."
NATHALIE GOYETTE; PWC LAW LLP
