The Tax Court dismissed Mr. Becker’s GST/HST appeal, finding Westgate was built in an adventure or concern in the nature of trade, and that he never occupied it.
The Tax Court struck several reply paragraphs that mainly repeated statutory language, but allowed the appeal paragraphs challenging dividend quantum to stand.
Motion to strike
Pleadings
Dividend rental arrangements
Income tax act subsections 112(1), 112(2.3), 248(1), 260(5), 260(5.1)
The Tax Court struck Gordon Denning’s fresh amended notice of appeal for failing to disclose reasonable grounds, but allowed a final further amendment under tight limits.
The Tax Court struck Tina Cassidy’s appeals of 2006 and 2007 reassessments without leave to amend, finding only stale GLGI arguments and awarding costs to the Crown.
The Tax Court dismissed Michelle Qureshi’s income tax and GST appeals, finding she bought the condominium for speculative resale rather than as a residence.
The Federal Court found the Respondent liable for trademark infringement, passing off and depreciation of goodwill, and granted injunctions, delivery up, domain transfer, damages and costs.
The application to add Michael Holmes and Pemberton Holmes Ltd. is dismissed because the plaintiff failed to plead or establish an independent relationship with the proposed defendants and a loss distinct from the company's loss; therefore the Foss v. Harbottle derivative action doctrine bars the individual claims and the threshold under R.6-2(7)(c) was not met; additionally the July 31, 2020 release likely encompasses agents and further undermines the claim.
The Ontario Court of Appeal dismissed an appeal in a loan default and guarantee case, upholding summary judgment for the bank and awarding costs of $7,500.