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Court of Appeal upholds dismissal of claims against the Kauras and R.K.S., leaves the overservice claim against Caesars to proceed, and dismisses both appeal and cross-appeal.
The Tax Court dismissed Craig Stevens’s appeal against a GST/HST director-liability reassessment, finding no proven resignation and no due diligence defence.
Extension of time was granted because appellants demonstrated a continued bona fide intention to appeal, respondents would not be unduly prejudiced by the delay, and it was in the interests of justice to decide the appeal on its merits; security for costs was ordered because appellants are in precarious financial circumstances, there is a real risk of non-recovery, the appeal's merits are weak, and the balance of prejudice favours requiring security for both the appeal and the Supreme Court proceedings.
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The Court of Appeal dismissed 2113626 Ontario Inc.’s appeal, upholding summary judgment on common employer liability and rejecting res judicata and abuse of process arguments.
The respondent is entitled to ordinary costs of the appeal payable by the appellant under s.44 of the Court of Appeal Act; the appellant's inaccurate factual assertions and corrected A.I. errors did not constitute reprehensible conduct on the appeal sufficient to warrant special costs, and trial conduct alone without lower‑court findings is insufficient to justify special costs on appeal.
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Defendants established a prima facie case that the plaintiff lacks sufficient assets in British Columbia to satisfy a costs award because the plaintiff's BC-located assets are encumbered and readily removable and future contracts are speculative; the plaintiff failed to rebut by showing available assets, lack of arguable defence, or that security would stifle the action; accordingly the court ordered security for costs in the amount of $40,000, stayed the action until posted, gave 45 days to post the security, and awarded defendants costs of the application in the cause.
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The court exercised its discretion under s.245(2) BCA to refuse a mandatory referral to arbitration because arbitration cannot be compelled over an opposing party and the petitioners did not show arbitration would be more efficient; the petitioners failed to show a real risk of dissipation or inability to pay beyond a mere suspicion given the substantial funds already held in trust pursuant to the consent order and supporting Evans valuation, so injunctive relief and orders for additional funds were refused; however, equitable considerations permitted immediate partial release (50%) of the fu…
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Plaintiff failed to prove on the balance of probabilities that the parties reached consensus ad idem on the essential terms of a joint venture or share ownership entitling him to 50% of the shares; contemporaneous corporate records and transactions establishing share issuance or transfer and payment by the plaintiff are absent, draft agreements were incomplete or unsigned and bank forms were inconsistent and unreliable, therefore the onus was not met and the action is dismissed.
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The Court of Appeal for Ontario declined to deduct notional income taxes from several income items, but ordered proof of 229’s tax remittances before final recalculation.
The court concluded the New Oppression Petition duplicates and substantially overlaps prior litigation and, given prior adjudications (including Warren J.'s dismissal and the effective dismissal by Matthews J. of the Strata Ownership Action subject to reconsideration/appeal), constituted an abuse of process and res judicata as against CCM, Run Guo and Xin Liu and must be struck; the New Action was stayed pending resolution of the Strata Ownership Action reconsideration and appeal, but Mr. Chen's distinct Management Fee Claim was allowed to proceed because it is a separate personal contractual…
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