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The Federal Court dismissed judicial review of a denied Start-Up Visa work permit, finding the officer’s concerns about cryptocurrency, staffing, and preparatory steps reasonable.
The court set aside only the term fixing the purchase price of the mother's company shares because the father failed to disclose a relevant 2019 valuation (procedural unfairness under s.93(3)(a)), but upheld the remainder of the separation agreement. The valuation date for the shares is the date of the Agreement; the en bloc fair market value as of that date supports replacing the contract price with $812,500, less $609,608 already paid (balance $202,892). Parenting provisions were varied to reflect actual arrangements; child support and Guideline incomes were adjusted including imputation of…
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Because respondent was sole shareholder/director of two companies, produced incomplete disclosure, and available corporate pre-tax income together with management remuneration and personal expenditures demonstrated funds available beyond reported personal income, the court imputed annual income of $372,522 to respondent for 2024-2025 (and applied same for relevant 2026 month), ordered retroactive child support to August 1, 2024 and ongoing monthly support of $4,271 commencing February 1, 2026.
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Where a transferee is deemed by subsection 13(31) to have acquired depreciable property at a time before the transferee existed, the necessary implication for the limited purpose of paragraph 13(27)(b) is that the deemed acquisition be treated as occurring in what would have been the transferee’s taxation year (determined by the fiscal period the transferee later adopts) so that the paragraph 13(27)(b) timing runs; applying that rule, the MCU properties were available for use in the Limited Partnership’s fiscal period ending January 31, 2007 and Suncor’s appeal is allowed.
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The Court of Appeal for Ontario dismissed an appeal, refusing fresh evidence and new appeal issues, and awarded $15,000 costs to the respondents.
The Registrar held that the effective date of bankruptcy was the expiry of the NOI period (July 17, 2023), not the later OSB certificate date; evidence of AGAH’s Canadian-dollar account advances was admissible and the trustee acted within reasonable business judgment in allowing the aggregated claim; WTH failed to meet the burden under s.135(5) BIA to establish the trustee erred or was unreasonable; accordingly AGAH’s unsecured provable claim is fixed at $2,163,316.58 as of July 17, 2023 and each party bears its own costs.
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The court dismissed an interim receivership bid in an oppression proceeding, but ordered coordination for Montecito to repay ALNA US$3 million to address the CRA debt.
The court extended the CCAA stay briefly, finding the petitioners acted in good faith and with due diligence and that the proposed refinancing could support restructuring.
The Tribunal dismissed a motion to change the respondent, holding that Gladstone Transfer Ltd. remained the proper respondent for alleged pre-sale discrimination.
The court found Mr. Foley improperly dissolved fSquared and diverted clients to his new firm, ordered compensation, support, and a $5,000 fine.
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