Canada Case Law

Murray v. Young

Court

Supreme Court of British Columbia

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.

Source excerpt

• Joinder/joinder of parties
• Derivative action/foss v. harbottle
• Fiduciary duties
• Agency
• Release and settlement
• Limitation period

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Royal Bank of Canada v. Sacred Heart Seniors Health and Recreation Center Inc.

Court

Court of Appeal for Ontario

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.

• Loan default
• Personal guarantee
• Service of process
• Summary judgment
• Limitation period
• Duty of care

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Siam v. Canada

Court

Federal Court of Appeal

The Tax Court did not err: appellant failed to prove the 2018 notice of assessment was not mailed, the normal assessment period therefore ended by April 19, 2021, the 2023 reassessment fell within s.152(4.2) and was not subject to objection under s.165(1.2), and any CRA misstatements could not create a substantive right to object; appeal dismissed.

Source excerpt

• Reassessment
• Notice of assessment
• Limitation period
• Legitimate expectations
• Credibility and standard of review

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Talbot v. Canada (Attorney General)

Court

Federal Court

The Federal Court dismissed a judicial review of a taxpayer relief decision, finding the Minister’s delegate reasonably refused additional interest and penalty relief.

• Taxpayer relief
• Interest and penalties
• Gst/hst
• Payroll remittances
• Reasonableness review
• Limitation period

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Zelkova Design Ltd. v. The King

Court

Tax Court of Canada

The Tax Court struck impugned reply paragraphs about prior audits, charges and a tax evasion plea, finding them irrelevant and prejudicial under Rule 53(1)(a).

• Striking pleadings
• Relevance
• Propensity reasoning
• Similar fact evidence
• Penalties
• Limitation period

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Royal Bank of Canada v. MacIntyre

Court

Supreme Court of British Columbia

The court set aside the RBC and BDC third party notices under Rule 3-5(8) because they failed to plead facts establishing any entitlement to contribution/indemnity or other connection to the narrow debt claims and would massively and prejudicially expand straightforward debt litigation into broad public law and Charter inquiries; the MacIntyre NOCC was struck under Rule 9-5(1)(a) against AGC and the Province because, assuming pleaded facts true, it was plain and obvious the claims had no reasonable prospect of success given lack of pleaded proximity/duty, statutory immunity (PHA s.92), failur…

Source excerpt

• Third party notice
• Misfeasance in public office
• Negligence
• Statutory immunity
• Charter damages
• Striking pleadings

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Miranda v. Balita Media Inc.

Court

Court of Appeal for Ontario

Ontario Court of Appeal allowed a libel appeal in part, upholding liability and damages but setting aside an overbroad permanent injunction for redrafting.

• Defamation
• Libel
• Limitation period
• Simplified procedure (rule 76)
• Damages
• Injunctions

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Bryan v. Miguna

Court

Court of Appeal for Ontario

The Court of Appeal dismissed the appeal, upholding dismissal of the action as statute-barred and awarding the respondent $8,000 in costs.

• Statute‑barred
• Fraudulent concealment
• Summary judgment
• Limitation period
• Costs
• Statute-barred

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Foch v. Sharon Gun Club

Court

Court of Appeal for Ontario

The Ontario Court of Appeal dismissed an appeal challenging the operation and finances of the Sharon Gun Club, holding the claims were barred by a release, limitation period, and lack of standing.

• Release
• Limitation period
• Standing
• Costs
• Operation of regulated facility
• Limitation-period

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FM v Canada Employment Insurance Commission

Court

Social Security Tribunal of Canada

The application was filed more than four months after the 30-day deadline; although within one year (so extension power exists), the applicant failed to provide a reasonable explanation for the delay (ongoing financial hardship, unfamiliarity with procedure, and gathering information were not adequate or credible explanations), and the procedural fairness ground lacked a reasonable chance of success because it was effectively waived; therefore the Tribunal refused to extend time and the appeal was not allowed to proceed.

Source excerpt

• Extension of time
• Limitation period
• Procedural fairness
• Overpayment and penalty
• Waiver of grounds

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