“For the legal system in Iran to qualify as “serious harm”, that harm would have to be clearly established on the evidence. It is not enough to point to differences in the law and suggest that a parent may have different rights in a foreign jurisdiction vis-à-vis Ontario. The serious harm test in s. 23 of the CLRA, which was implemented to protect the safety of children, must not be reduced to a means for Ontario courts to prefer this province’s system of justice over those of foreign jurisdictions under the guise of child safety: See N. v. F., at para 79. Accordingly, the fact that the law in Iran may not be as child-focussed or based on the children’s best interests as it is in Ontario does not equate to the children suffering “serious harm” if the court in Iran has jurisdiction over parenting matters, as contemplated by s.23 of the CLRA.”