Jonathan Burshtein

The applicant, 2271047 Ontario Ltd. (Ecotech), brought a motion for summary judgment against the respondent, Window City Industries Inc., alleging breach of Minutes of Settlement.

Ecotech claimed Window City failed to "undertake best efforts" in collecting a default judgment against third parties and breached its contractual duty of good faith by not conducting examinations in aid of execution.

The court dismissed the motion for summary judgment, finding genuine issues for trial regarding the interpretation of "best efforts," the good faith obligations of the parties, the appropriate remedy, and the effect of a release clause in the settlement agreement.

This endorsement fixes the quantum of costs following a prior decision where WCL Capital Group Inc.'s cross-motion was dismissed and Google LLC's motion to permanently stay WCL's action was granted.

WCL was ordered to pay costs to Google and Amex Bank of Canada on a partial indemnity basis.

The court assessed the cost outlines, considering factors under Rule 57.01(1), including complexity, importance, and proportionality.

It found Google's claimed hourly rates and total hours excessive, noting duplication with Amex's submissions and disproportionality to the amount in issue.

The court fixed Amex's all-inclusive costs at $18,000 and Google's all-inclusive costs at $30,000.

The plaintiff sued the defendant over disputed online advertising charges billed to its credit card.

The defendant moved to stay the action based on a forum selection clause in its terms of service requiring disputes to be litigated in California.

The plaintiff brought a cross-motion to add the credit card company as a defendant and amend its claim.

The court dismissed the motion to add the credit card company, finding the claim premature as the plaintiff must first prove its claim against the defendant.

The court granted the defendant's motion to stay the action, holding that the forum selection clause was valid, enforceable, and not unconscionable, and that the plaintiff failed to show strong cause to avoid it.

Following an appeal involving a dispute between a corporate appellant and the provincial Minister of Revenue, the court addressed the issue of costs.

The parties agreed on a fixed amount for legal fees and disbursements payable to the respondent.

The court endorsed the agreement and ordered that the respondent recover the agreed costs.

The decision reflects the court’s approval of negotiated costs following the disposition of the appeal.

The appellant corporation appealed Ontario corporate tax assessments arising from interest income earned through refinancing transactions within a corporate group.

The appellant argued the interest constituted income from property and therefore fell outside the scope of Ontario taxation under the pre‑2005 Corporations Tax Act regime applicable to non‑Canadian incorporated corporations.

The court held that the interest income formed part of a business carried on in Canada because the corporation’s core purpose was to facilitate financing transactions within the corporate group and administer the resulting debt instruments in Canada.

As a result, the interest income constituted income from a business carried on in Canada within the meaning of s. 115 of the Income Tax Act and was taxable in Ontario.

The court upheld the Minister’s assessments and found it unnecessary to conduct a full GAAR analysis.