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The Court of Appeal dismissed an appeal from summary judgment enforcing a second mortgage, finding no genuine issue for trial and lifting the stay.
Leave to appeal was denied because appellants failed to identify any arguable question of principle that extends beyond the facts of this case; costs orders are highly discretionary and entitled to deference where the trial judge considered relevant factors, and no error of principle was shown that would warrant appellate intervention.
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The Tax Court confirmed Part XIII withholding tax and penalties on rental payments to a UK company, finding it was the beneficial owner and not an agent for Norway.
The court exercised its discretion to allow the plaintiff to further amend the amended notice of civil claim and to add BIM, Topbas and Promotors as defendants because there is a triable issue as to beneficial ownership and agency, no compelling evidence of prejudice or abuse of process was shown, and BIM did not present sufficient evidence to set aside the warrant or caveat; a change in legal ownership alone is insufficient to defeat an in rem claim at this early stage.
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The Court of Appeal allowed the appeal, set aside the Superior Court’s partial order, and sent the matter back for rehearing before a different judge.
The Court of Appeal dismissed most of Ms. Louie’s motion, but granted a conditional order deeming her appeal perfected if the fee is paid by January 23, 2026.
The Trust Agreement satisfied the three certainties and Ms. Stein validly declared herself trustee; therefore the trust was properly constituted by declaration and the assets listed in Schedule A (including the Parkland shares and the Scotia McLeod accounts) were legally and beneficially owned by the Yvonne Kingston Stein Alter Ego Trust despite lack of completed bank transfer paperwork, because the declaration of trust divested her equitable ownership and no further re-titling was legally necessary to make the trust operative.
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Court concluded Luxcos were not the beneficial owners because the legal substance of the securities‑lending arrangements—binding obligations in the Borrowing Requests to pay gross dividends to the Barbados shareholders, lack of collateral, hedges and related‑party financing and waivers—showed the Luxcos were conduits with narrow powers, lacked risk/control/use and enjoyment, and thus the 5% Luxembourg treaty rate did not apply; accordingly Husky's appeal was dismissed and Crown's protective appeals were dismissed as moot on GAAR.
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The court granted an interlocutory injunction over shared family property in Abbotsford, dividing access to Clearbrook Road pending trial, but declined to shorten the expert report deadline.
No express trust was created because the three certainties were not satisfied: Mary gifted purchase funds and retained no direction or imperative language imposing a trust; Wanda held legal title and exercised ownership by selling the property during her lifetime, causing the testamentary gift to Annie to adeem; therefore the sale proceeds belong to Wanda's estate and the applicant's trust claims fail.
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