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The Tax Court upheld a revised bank deposit analysis, finding unreported revenue for 2013 and 2014 and reopening statute-barred years, but it refused gross negligence penalties on disallowed deductions.
The court dismissed a post-judgment application for double costs under Rule 9-1, holding the plaintiff’s settlement offer was not one the defendants ought reasonably to have accepted.
Trial judgment in a commercial licensing and loan dispute. The court found a breach of the security amendment, rejected the finder’s fee claim, and awarded limited monetary relief.
The court amended an entered judgment to add pre-judgment interest and declared entitlement to post-judgment interest, but denied costs because the application was delayed.
The court held that Ms. Choi was unjustly enriched by funds paid by Ms. Kim, rejected an ex turpi causa bar, and imposed a 56% constructive trust over a house.
Section 7(1) provides a complete code and the taxable benefit from employee stock options arises on exercise; therefore foreign‑denominated exercise price and fair market value must be converted to CAD using the exchange rate on the date of exercise, and the Minister’s reassessments for 2010 and 2012 are upheld.
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The appellate court held insurers liable for all damages because the trial judge’s factual findings established the delays and resultant losses flowed from the appellants’ negligence (errors requiring multiple corrections), not from pure untimely performance; insurers failed to discharge their burden to show exclusion applied; the trial judge did not err in the quantum assessment and permissibly exercised discretion under s.121(3) to use the May 15, 2000 exchange rate.
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Supplemental reasons on post-judgment interest, currency conversion, payment out of trust funds, and promissory-note costs arising from earlier reasons in the same case.
The court found unjust enrichment, ordered joint and several liability for Mr. Strang and two companies, granted an equitable lien, and dismissed claims against Ms. Strang.
Summary judgment was granted for a freight forwarder seeking freight and demurrage, after the court held it was unlawful to alter a truthful on-board bill of lading.
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