Canada Judgment

Court of Appeal for Ontario

Lakehead District School Board v. Mauro

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Source document

01

Holding and result

Because the appellant failed to adduce admissible, quantified evidence of expenses and bore the statutory onus under s.35(2) to prove deductions from revenues, the motion judge correctly refused to make deductions from the calculated sales proceeds; the appellate court will not consider evidentiary material or calculations first presented on appeal, and therefore the appeal is dismissed.

Court disposition

appeal dismissed

Orders

  • Appeal dismissed.
  • Monetary award of $23,891.52 payable by Anna Mauro affirmed.
  • Costs of the appeal awarded to the respondent fixed at $5,000 inclusive of disbursements and applicable taxes.
  • Declaration of copyright ownership, injunction restraining infringements, and delivery up order remain as ordered by the motion judge.

02

Material facts

Parties

Lakehead District School Board

Plaintiff (respondent) Counsel: Jordan Lester and Sabrina Gunter

Anna Mauro o/a 807 ISC Thunder Bay

Defendant (appellant) Counsel: self-represented

Amounts and remedies

  • Monetary Award Affirmed: CAD 23,891.52
  • Costs of Appeal Awarded: CAD 5,000

03

Procedural history

  1. Posture

    Civil Appeal / Appeal From Summary Judgment

04

Questions and positions

Legal issues

Party arguments

Applicant
The appellant (Ms. Mauro) argued the monetary award failed to account for expenses including labour, taxes, rent and other costs and that no profits were earned; she contended deductions should have been made from the sales proceeds.
Respondent
The respondent (Lakehead District School Board) argued the defendant bore the onus to prove any deductions under s.35(2) of the Copyright Act and that no admissible evidence quantified those expenses; therefore the motion judge correctly refused deductions and the award should stand.

05

Court’s reasoning

  1. 01

    Copyright Act, R.S.C. 1985, c. C-42, s. 35(2)

    Defendant bears the onus of proving costs claimed as deductions from revenues in copyright infringement cases.

  2. 02

    2026 ONCA 230 (reasons)

    A party must provide evidentiary support for claimed deductions; mere references to categories of expenses are insufficient.

  3. 03

    appellate procedure principles cited in 2026 ONCA 230

    Appellate courts will not give effect to calculations or evidence raised for the first time on appeal.

06

Ratio, limits and disposition

Ratio decidendi

Because the appellant failed to adduce admissible, quantified evidence of expenses and bore the statutory onus under s.35(2) to prove deductions from revenues, the motion judge correctly refused to make deductions from the calculated sales proceeds; the appellate court will not consider evidentiary material or calculations first presented on appeal, and therefore the appeal is dismissed.

Obiter and limits

  • The appellant's self-represented status did not relieve her of the obligation to adduce evidence or comply with undertakings given on discovery.
  • The appellant was on notice that damages would be an issue and had undertaken to provide a breakdown of profits but failed to do so.

Court disposition

appeal dismissed

  • Appeal dismissed.
  • Monetary award of $23,891.52 payable by Anna Mauro affirmed.
  • Costs of the appeal awarded to the respondent fixed at $5,000 inclusive of disbursements and applicable taxes.
  • Declaration of copyright ownership, injunction restraining infringements, and delivery up order remain as ordered by the motion judge.

Source and reliance status

Court of Appeal for Ontario · 27 March 2026

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Judgment text

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Source document

Court of Appeal for Ontario

Judgment· 27 March 2026

2026 ONCA 230

Lakehead District School Board v. Mauro Collection Decisions of the Court of Appeal Date 2026-03-27 Neutral citation 2026 ONCA 230 Docket numbers COA-24-CV-1308 Judges Zarnett, Benjamin; Monahan, Patrick J.; Rahman, Moiz Subject Civil Decision Content

COURT OF APPEAL FOR ONTARIO CITATION: Lakehead District School Board v. Mauro, 2026 ONCA 230 DATE: 20260327 DOCKET: COA-24-CV-1308 Zarnett, Monahan and Rahman JJ.A.

BETWEEN Lakehead District School Board Plaintiff (Respondent) and Anna Mauro o/a 807 ISC Thunder Bay Defendant (Appellant) Anna Mauro, acting in person Jordan Lester and Sabrina Gunter, for the respondent Heard and rendered orally: March 26, 2026 On appeal from the order of Justice Helen M. Pierce of the Superior Court of Justice, dated September 18, 2024 with reasons reported at 2024 ONSC 5174.

REASONS FOR DECISION [1] Ms. Mauro was found liable on summary judgment for copyright infringement. The motion judge granted a declaration of copyright ownership, an injunction restraining infringements, and an order requiring delivery up of the infringing materials. She also awarded the respondent $23,891.52 payable by Ms. Mauro, representing her profits on the sale of the infringing items. [2] Ms. Mauro appeals only the monetary award. [3] The calculation of the monetary award came from sales charts Ms. Mauro produced on examination for discovery. Before the motion judge, she argued that this amount did not take into account all of the expenses related to the sales, including labour, taxes, rent, and other things. However, no quantification of these expenses was provided. The motion judge made no deduction for them, given the absence of evidence to support them. The motion judge noted Ms. Mauro’s obligation to put her best foot forward, and that it was her onus to prove all the deductions she said should be made from the proceeds of sale. [4] We see no error in the motion judge’s conclusion that would warrant appellate interference. [5] The defendant in a copyright infringement case bears the onus of proving any costs claimed as deductions from the revenues earned from selling goods that infringed copyright: Copyright Act, R.S.C. 1985, c. C-42, s. 35(2). Ms. Mauro did not

meet that onus by simply referring to categories of expenses without proving them by evidence. Although Ms. Mauro was self-represented at the summary judgment hearing, we are satisfied she was appropriately on notice that the calculation of damages was an issue, and of her onus to prove her expenses. She specifically gave an undertaking on discovery to provide a breakdown of her actual profits but did not fulfill it before the motion was heard. Her factum responding to the summary judgment motion listed damages as one of the issues to be decided and advanced her position that no profits were earned. [6] Nor can we give effect to Ms. Mauro’s calculations of these expenses, presented without evidentiary support for the first time on appeal. [7] Accordingly, the appeal is dismissed. [8] Ms. Mauro shall pay costs of the appeal to the respondent fixed in the sum of $5,000, inclusive of disbursements and applicable taxes. “B. Zarnett J.A.” “P.J. Monahan J.A.” “M. Rahman J.A.”

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Authorities

Authorities used by the court

Cases, legislation, regulations, and constitutional provisions identified in the available record.

Copyright Act, R.S.C. 1985, c. C-42, s. 35(2)

Legislation

Legislation referenced in the available case record.

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