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 October 17, 2024 settlement offer for $500,000, which expressly articulated the successful theory that certain trust distributions were unpaid, was a reasonable offer that should have been accepted; accordingly the defendant Lyle must pay the plaintiff's costs from October 17, 2024, assessed as party-and-party costs at Scale B. The earlier February 2, 2024 offer was not sanctionable because it lacked substantive rationale and was not unreasonably rejected.
The court dismissed a want of prosecution application in a securities enforcement petition, finding delay was inordinate and partly inexcusable but the interests of justice favoured proceeding.
The court dismissed the claimant’s costs application and awarded the respondent costs at a more than ordinary difficulty scale, with post-judgment interest and payment from trust funds.
On a post-trial costs application, the court found the defendants’ January 5, 2024 offer should reasonably have been accepted, but ordered each party to bear their own costs after that date.
The court ordered double costs from August 12, 2022 after finding the defendant unreasonably rejected the plaintiff’s formal $3.4 million settlement offer.
The court refused to award double costs after settlement offers were rejected, finding the plaintiffs’ refusal was not sufficiently unreasonable in all the circumstances.
The payment of $18,750.75 made by the claimant by the stated deadline was accepted by the respondent as final and, given the parties' intentions and the respondent's promise to forego lien rights, amounted to an accord and satisfaction that settled the dispute; alternatively, the claimant failed to prove the second invoice lacked sufficient value, so no refund was warranted.
The court ordered production of insurer correspondence about coverage denial and allowed further discovery on insurance coverage, finding it relevant to settlement and compellable under the Civil Rules.