Brent K. Harasym

Following a nine-day trial for breach of contract, the court determined costs.

The defendant was awarded damages of $34,730 on his counterclaim, while the plaintiff's claim was determined to be $32,694.

As the defendant was the more successful party, he sought partial indemnity costs.

The court reviewed the parties' offers to settle, finding neither attracted Rule 49.10 consequences.

Applying Rule 57.01(1) and the principle of fixing a fair and reasonable amount, the court awarded the defendant costs fixed at $34,000 all-inclusive.

The appellant corporation appealed a decision of the Ministry of Revenue refusing to cancel deferred land transfer tax under s. 3(11) of the Land Transfer Tax Act.

The Ministry argued that registration of a development agreement constituted a conveyance or instrument evidencing the disposition of a beneficial interest in land, thereby triggering the tax.

The court held that the registered development agreement merely referenced the appellant as owner and did not identify the specific transfer of beneficial interest from the affiliated corporation.

As a result, it did not constitute an instrument evidencing the disposition under the statute.

The appeal was allowed and the Minister was directed to vacate the disallowance and return the funds.