François Gagnon

In the context of Target Canada's CCAA proceedings, the Monitor sought advice and directions on whether to accept amended claims filed by Bell Canada and Bell Nexxia.

Bell sought to increase its original claims by approximately $4.1 million due to inadvertent calculation errors discovered after the claims bar date and after the original claims were admitted.

Target Corporation opposed the amendment.

Applying the Blue Range test, the court found that Bell acted in good faith, the errors were inadvertent, and admitting the amended claims would not cause relative prejudice to other creditors.

The court directed the Monitor to accept the amended claims for review, with Bell to bear the reasonable costs incurred by the Monitor and Target Canada due to the error.

The appellant airline brought a direct action in nullity to challenge a municipal by-law and subsequent resolutions that imposed a business tax.

The municipality's enabling legislation required the business tax to be imposed by by-law, but the municipality passed a by-law delegating the power to set the annual tax rate to itself by way of resolution.

The Supreme Court of Canada held that the municipality exceeded its jurisdiction by authorizing itself to do by resolution what the legislature required to be done by by-law.

The Court allowed the appeal, quashed the by-law and resolutions, and ordered the municipality to reimburse the taxes paid.