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The Tax Court dismissed motions to set aside notices of discontinuance in two GST/HST appeals, finding the appellants misunderstood the basis of the liability.
The Court has jurisdiction to consider applications to amend leave applications after the s.60 30-day period, but must refuse amendments that are so significant they effectively constitute an application for extension of time; the proposed amendments here fundamentally reframed the appeal and therefore were dismissed as an impermissible extension of time.
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The court granted leave to amend most of a proposed class pleading, but refused amendments that sought independent liability against Mr. Cameron as director and required refinement of UDP and disciplinary-proceeding allegations.
Section 44B creates a statutory trust independent of lien registration; Raytech proved the trust elements for the Cumberland Health Authority project and Maritech admitted receipt and misappropriation of funds, so Maritech breached the statutory trust and the Farrows, as directing minds, are jointly and severally liable under s.44G for $59,210.37; Raytech failed to prove the trust for the Scotia Hyundai project and that claim is dismissed.
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The Yukon Court of Appeal held that a discontinued corporation is no longer a “corporation” under the BCA, so Yukon lacked subject matter jurisdiction over an oppression claim.
Motion to amend and join the two directors was granted because the applicant acted in good faith, there was no evidence of serious prejudice that could not be compensated by costs, no limitation period bar existed, and disputed merits (including effects of corporate revocation and reinstatement) are matters for the hearing on the merits rather than the amendment stage.
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The court dismissed a Rule 9-5/9-6 application to strike or summarily dismiss remaining trust and oppression claims, and ordered a clarified fifth amended notice of civil claim.
The motion judge properly concluded the statement of claim failed to plead facts showing the directors acted in their personal capacity or outside their corporate role such that no tenable conspiracy claim was possible; the denial of leave to amend was within the motion judge's discretion and the Court of Appeal will not interfere.
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The Supreme Court of British Columbia granted absolute discharges to two bankrupt applicants, rejecting objections based on asset value, undue preference, and alleged fraud.
The court held that Multiguide’s €100,000 advance to MTI was a shareholder loan, found MTI owed the disputed invoices, and ruled the asset transfer to RTB Canada was oppressive and a fiduciary breach.
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