Canada Case Law

Zhang v. The Owners, Strata Plan BCS 4288

Court

British Columbia Court of Appeal

The affidavit purportedly sworn by Xiaofei Sun was not authenticated and appeared fabricated; therefore it was inadmissible as fresh evidence; no reversible error was shown in the chambers judge's discretionary refusal to adjourn or in referring the accounting to the registrar; appellant's misconduct warranted special costs, so the appeal is dismissed and special costs awarded to the respondent.

Source excerpt

• Lien enforcement
• Adjournment
• Fresh evidence admissibility
• Affidavit commissioning
• Special costs
• Registrar accounting

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Des Roches v. The King

Court

Tax Court of Canada

The Tax Court quashed a GST appeal after finding no valid, timely notice of objection was proved and no statutory power existed to extend the deadline.

• Time limits to file objections
• Notice of objection
• Taxpayer relief
• Jurisdiction to extend time
• Affidavit commissioning
• Gst

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Tucker v. Canada

Court

Federal Court

The Federal Court dismissed a motion to adjourn a fixed-date trial, finding no exceptional circumstances and awarding the Defendant $1,000 in costs.

• Adjournment
• Fixed trial dates
• Constitutional challenge to controlled drugs and substances act
• Costs for motions
• Affidavit commissioning
• Fixed-trial-dates

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