Canada Case Law

Seismotech IP Holdings Inc. c. Ecobee Technologies ULC

Court

Federal Court of Appeal

Assessment officer allowed costs according to Tariff B with itemized adjustments: accepted 21 units ($3,780) for assessable services (with item-specific unit allocations), disallowed taxes on assessable services absent evidence, adjusted taxes and disbursements to reflect British Columbia rates where supported, disallowed Item 24 claim for travel time by counsel due to lack of court direction, allowed reasonable and necessary second counsel travel and related disbursements based on evidence, and declined to determine or award post-judgment interest because that discretion rests with the Court.

Source excerpt

• Assessment of costs
• Tariff b
• Disbursements
• Second counsel
• Travel and accommodation expenses
• Post-judgment interest

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V&E International Trading Ltd. v. Olde Town Hills Community Limited

Court

Supreme Court of Nova Scotia

Although Olde Town Hills met the low threshold for a fairly arguable defence, it failed to establish a reasonable excuse for the four‑month delay in filing a defence; the defendant's explanations were not credible, evidence showed access to counsel and communications that undermine excuse, and therefore the court exercised its discretion to dismiss the motion to set aside the default orders.

Source excerpt

• Setting aside default judgment
• Service of process
• Breach of contract
• Remittance of hst
• Costs

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Lu v. Wang

Court

Court of Appeal for Ontario

The Court of Appeal dismissed the appeal, refusing to consider new arguments raised for the first time on appeal about an HST gross negligence penalty.

• Hst gross negligence penalty
• Inclusion of penalty in hst assessment
• Raising new issues on appeal
• Costs
• New-issues-on-appeal
• Hst

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2730453 Ontario Inc. v. 2380673 Ontario Inc.

Court

Court of Appeal for Ontario

The Court held that the trial judge properly found that the respondent performed multiple closing‑related obligations at the appellant's behest and to its detriment, satisfying both the evidentiary and detrimental reliance aspects of part performance and making it inequitable for the appellant to rely on s.4 of the Statute of Frauds; therefore the oral agreement is enforceable and specific performance stands.

Source excerpt

• Part performance
• Statute of frauds s.4
• Specific performance
• Detrimental reliance
• Oral agreement for sale of land

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1000029174 Ontario Inc. v. Miculinic Investment Corp.

Court

Court of Appeal for Ontario

The application judge failed to interpret the agreement in accordance with the Sattva framework, improperly relied on arguably inadmissible expert appraisal evidence and unexamined CRA assessments, and did not address competing assessments or the appellant's evidence; therefore the Court of Appeal set aside the judgment and costs order and remitted the matter for a new hearing while leaving intact the March 6, 2023 payment and awarding the appellant costs of $25,000 on the appeal.

Source excerpt

• Interpretation of agreement of purchase and sale
• Harmonized sales tax allocation
• Admissibility of expert appraisal evidence
• Remittal for rehearing
• Costs

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McLean v. Canada

Court

Federal Court

Federal Court approved $532,475.24 in class counsel fees and disbursements, including HST, for post-implementation legal services and authorized payment from trust funds.

• Fee approval
• Settlement administration
• Withdrawal from trust
• Post-implementation legal services
• Fee-approval
• Settlement-administration

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McLean v. Canada (Attorney General)

Court

Federal Court

The Federal Court approved $612,414.23 in class counsel fees and disbursements, including HST, for post-Implementation legal services and allowed payment from trust funds.

• Settlement approval
• Fee approval
• Trust funds
• Quarterly payment approvals
• Post-implementation legal services
• Class-actions

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Iamgold Corporation v. Hapag-Lloyd AG

Court

Federal Court

Supplementary judgment on costs and interest after a cargo-loss dispute, awarding lump sum costs, disbursements, and 5% pre- and post-judgment interest.

• Limitation of liability
• Multimodal carriage
• Choice of law
• Costs assessment
• Interest
• Expert fees

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Motiontek Productions v. Northbridge General Insurance Corporation

Court

Nova Scotia Small Claims Court

Gateway dismissed for lack of arguable basis; Northbridge not liable because the 2017 certificate limited coverage to Aug 21-29, 2017 and loss occurred after that period, so claimant cannot bring themselves within the policy; 45 North as bailee was liable for losses reasonably proven but claimant proved only $2,000 in direct damages plus allowable costs and travel, for a total award of $3,699.35; HST on replacement was not awarded because damages must be proved and the insurer component should be treated as insurance proceeds recoverable net of HST.

Source excerpt

• Rental agreement
• Bailment duty
• Insurance coverage period
• Damages quantification
• Mitigation of loss
• Hst input tax credit

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Elm Investments Limited v. Brown

Court

Nova Scotia Small Claims Court

Parties formed a tenancy at will because the alleged five-year lease was unenforceable under the Statute of Frauds; Defendants occupied for nine months and are liable for rent at the agreed rate of $1,500/month plus HST by operation of law; Defendants are not entitled to an equitable set-off for improvements because rescission is not available and unjust enrichment is not established, therefore judgment for Claimant for rent arrears and costs.

Source excerpt

• Formation of lease
• Tenancy at will
• Part performance
• Rescission
• Unjust enrichment
• Rent arrears

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