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Motions to enforce settlement agreement granted; binding contract formed via email exchange between counsel.
The Appellants brought motions to enforce a settlement agreement they alleged was reached with the Respondent regarding their GST/HST appeals.
The Respondent denied that an agreement was reached, arguing there was no mutual intent and no signed consent to judgment.
The Tax Court of Canada found that a binding settlement agreement had been reached through the exchange of emails between counsel, as all essential terms were agreed upon.
The Court granted the motions with costs and referred the assessments back to the Minister for reconsideration and reassessment in accordance with the settlement terms.
