Canada Case Law

McLean v. McLean Capital Corporation

Court

Supreme Court of British Columbia

The April 28, 2025 letter is protected by settlement privilege but is excepted and must be disclosed because the petition places the letter and the board's reaction to it squarely in issue and disclosure is relevant and necessary to fairly determine the oppression claim; the petitioner has waived settlement privilege over the April Letter by selectively relying on its content while shielding settlement terms; the September 16, 2021 SRT email is protected by settlement privilege, is neither excepted nor waived, and remains privileged.

Source excerpt

• Oppression remedy
• Settlement privilege (without prejudice)
• Waiver of privilege
• Exceptions to privilege
• Sealing orders
• Directors' duties

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Sirois (Re)

Court

Supreme Court of British Columbia

The court dismissed Sebastien Sirois’s discharge application under the BIA, citing unresolved concerns about undisclosed assets, lifestyle evidence, and the need for further investigation.

• Discharge of bankrupt
• Section 172 bia
• Section 173 bia
• Trustee's report (s.170)
• S.163 examinations
• Alleged undisclosed assets

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Malone v. The King

Court

Tax Court of Canada

Applying Mariano and settled law, the Court found the appellants objectively lacked donative intent because they expected to be enriched by tax benefits, did not own or could not identify the licences donated, the Trust failed for lack of certainty and proper trustee exercise, and the licences' fair market value was nominal; therefore the claimed charitable deductions were not eligible and the appeals are dismissed.

Source excerpt

• Charitable donations
• Donative intent
• Gift in-kind valuation
• Trust certainty of objects
• Tax shelters
• Reliance on cra

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Podollan Estate v. Podollan

Court

Supreme Court of British Columbia

The court ordered a law firm to remit disputed funds to a bankruptcy trustee and produce an unredacted trust ledger for tracing sale proceeds.

• Fraudulent conveyance
• Tracing of sale proceeds
• Retainer and client trust funds
• Solicitor-client privilege
• Trustee duties and powers
• Production of documents

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Van Wollen v. Van Wollen

Court

Supreme Court of British Columbia

The court varied an interim family-business payment order, finding the issue was not res judicata and that deteriorating cash flow justified staged relief.

• Interim without prejudice orders
• Variation of consent/jcc orders
• Dividend payments and corporate draws
• Res judicata/issue estoppel
• Family trust distributions
• Pre-trial relief and prejudice balancing

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Fiducie Historia v. The King

Court

Tax Court of Canada

The Tax Court allowed Fiducie Historia’s appeal, holding the trust allocations to a beneficiary were validly payable and deductible under s. 104(6) of the Income Tax Act.

• Deduction under s.104(6) ita
• Meaning of 'became payable' (s.104(24))
• Nullity under civil code of québec art.1275
• De facto trustee doctrine
• Delegation of trustee powers (art.1337 ccq)
• Standing to invoke nullity

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Centurion Apartment Properties Limited Partnership v. Sorenson Trilogy Engineering Ltd.

Court

British Columbia Court of Appeal

Court of Appeal held the structural engineers could owe a duty of care to the building’s owner, upheld the beneficiary standing ruling, and sent the limitation clause issue back for trial.

• Duty of care
• Proximity
• Limitation of liability clause
• Standing of beneficiary
• Failure to warn
• Summary judgment/summary trial

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SEJ Estate Trust #T39406183 c. Canada (Ministre des Finances)

Court

Federal Court

La Cour fédérale rejette la requête en autorisation de modifier et accueille la requête en radiation, concluant que la demande n’a aucune chance de succès.

• Judicial review
• Motion to strike (rule 369)
• Amendment of pleadings (rule 4)
• Jurisdictional basis for remedies against crown
• Representation of trusts in litigation
• Judicial-review

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Wilson v. Benefit Plan Administrators (Atlantic) Limited

Court

Supreme Court of Nova Scotia

BPA (as agent) and the Trust were negligent by failing to inform the applicant in April 2020 of the 90‑day deeming consequence and by providing an incorrect February 2021 recalculation that misrepresented the applicant's entitlements; however, the applicant failed to prove economic loss from the April 2020 omission because her uncontradicted evidence was that she would have elected the immediate monthly pension if required, and the respondents later made retroactive and ongoing payments; the February 2021 misrepresentation caused mental injury for which $20,000 general damages were awarded; c…

Source excerpt

• Deeming provision under pension legislation
• Commuted value calculations
• Negligent misrepresentation
• Duty to inform/disclose
• Mental injury damages
• Remedies (general, aggravated, punitive)

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Allsopp et al. v. Edgar Graham Estate

Court

Supreme Court of Nova Scotia

On the facts and information available at the time of sale the executor acted with ordinary prudence and in good faith relying on the Proctor and timber valuations; therefore there was no breach of fiduciary duty; the Proctor's fees are reasonable and taxable; appraisal costs are proper estate expenses; the executor is awarded a 3.5% commission on $484,270.45; accounts are approved and passed subject to finalization of contested application costs.

Source excerpt

• Executor duties
• Passing of accounts
• Executor commission
• Appraisal disputes
• Legal fees and taxation of accounts
• Conflict of interest

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