Dona M.H. Salmon

The applicant pharmacy sought judicial review of a decision by the executive officer of the Ministry of Health and Long-Term Care terminating its billing privileges under the Ontario Drug Benefit Program due to overbilling.

The pharmacy argued the executive officer only had the power to suspend, not terminate, privileges under the statute, and alleged procedural unfairness.

The Divisional Court dismissed the application, finding the executive officer's decision to revoke privileges was reasonable, within her authority, and procedurally fair.

The appellants were sued by a credit union for monies owed under a credit facility after an employee stole $30 million.

The appellants counterclaimed against the regulators, FSCO and DICO, seeking contribution and indemnity on the basis that they negligently failed to oversee the credit union.

The Court of Appeal upheld the motion judge's decision to strike the counterclaim, finding that FSCO is not an entity capable of being sued, DICO is protected by statutory immunity, and the appellants had no tenable claim for contribution and indemnity under the Negligence Act because they were not tortfeasors.

The respondent architectural firm produced volumes of blueprints and specifications, which it purchased from a third-party duplicator and distributed to contractors.

The Minister of Finance denied a retail sales tax exemption, arguing the volumes were not 'published' to the general public and were not 'solely' for a technical purpose due to the firm's commercial intent.

The Court of Appeal dismissed the Minister's appeal, holding that distribution to a targeted audience satisfies the publication requirement and that the technical purpose is determined by the content of the books, not the producer's commercial intention.

The Minister of Finance appealed a trial judge's decision allowing FCMI Financial Corporation's appeal of capital tax reassessments for the years 1984 to 1989.

The Court of Appeal dismissed the appeal, holding that FCMI was entitled to use its own fiscal year end to calculate its share of a partnership's paid-up capital, could retroactively reduce its earned surplus based on unpaid income tax reassessments, and could rely on a revised financial statement to correct an error in its 1989 return.

The appellant appealed a decision affirming the Minister of Finance's assessment of retail sales tax.

The appellant argued its boats were exempt under the Retail Sales Tax Act as they operated for 'commercial purposes' providing public transportation.

The Court of Appeal upheld the trial judge's finding that the boats operated primarily for tourist purposes, such as glass-bottom shipwreck tours, rather than transportation.

The court also rejected the argument that refitting expenses were exempt capital costs, noting the tax applies to tangible personal property regardless of capital purpose.

The appeal was dismissed.