The Ontario Court of Appeal dismissed an appeal from summary judgment in a dog-bite case, finding no agency basis for vicarious liability and no statutory owner liability.
The Court of Appeal upheld dismissal of an application to strike a third party notice, holding it was not plain and obvious that the accountant’s conduct could only be raised as a defence or that agency existed.
The eviction arose from private contractual rights under the Sale Agreement and the Housing Authority acted as the Band's agent enforcing those private law rights; therefore the respondents were not a "federal board, commission or other tribunal" for the purposes of s.18(1) of the Federal Courts Act and the Federal Court lacked jurisdiction to judicially review the eviction; appeal dismissed.
Court found on the evidence that an agency relationship existed between Lohas and the buyers based on conduct, control and authority, so Lohas could claim ITCs for purchases made through agents; however several Apple receipts and cash‑paid transactions failed to meet the ITC Regulations requirement to show the recipient’s name or the recipient's duly authorized agent, therefore specified ITCs were disallowed and the assessments were referred back to the Minister for reconsideration and reassessment.
The Tax Court correctly found no agency relationship and that the resort fees constituted consideration for a single supply of services, but erred by dissecting the single supply into constituent elements for place-of-supply analysis; the Federal Court of Appeal holds GST is exigible only on the portion of resort fees attributable to services in relation to Canadian real property and remits assessments to the Minister for reassessment allocating consideration to Canadian property-related membership costs.
The court granted the insurers leave to file a third party notice against the adjuster and an employee, finding the claims were not bound to fail and joinder was just and convenient.
The Court of Appeal stayed an order releasing a certificate of pending litigation and an order lifting an interlocutory injunction, and extended the injunction pending appeal.
TransLink sought leave to appeal over parking tax treatment of tenant parking credits; leave was granted, but only on the condition TransLink bear its own costs.
The Tax Court judge correctly construed the purchase agreements as not creating an agency; development charges formed part of the purchase price and purchasers had no direct liability; the appellant did not pay or credit additional New Housing Rebates as required for s.296(2) and s.296(2.1) does not give the appellant the deduction it seeks, therefore the appeal is dismissed.
Apply Rule 100(3) discretionally: admit only those additional discovery passages that genuinely qualify or explain the respondent's read‑ins by continuity of subject‑matter and fairness; on that basis admit the appellant's proposed additional read‑ins numbered 2 and 3 and refuse number 1 because it concerns a different subject area and does not qualify or explain the respondent's read‑in.