By now one might have thought that the issue of whether an employer had the legal right to layoff an employee in the face of the COVID 19 pandemic would have been resolved. And yet in the case of Webb v. SDT North America, 2023 ONSC 7170, heard June 12, 2023, with further written submissions delivered September 8, 2023, and September 29, 2023, with reasons for decision released on December 19, 2023, the court was once again asked the question of whether a “COVID layoff” constituted as dismissal.