Kevin Dias

The bankrupt, a former real estate developer, sought an absolute discharge from bankruptcy.

The discharge was opposed by the Trustee, the Canada Revenue Agency, and several creditors, who argued that the bankrupt's assets were less than 50 cents on the dollar for reasons he could be held responsible for, and that he failed to perform his duties under the Bankruptcy and Insolvency Act.

The court found that the bankrupt had engaged in an asset protection strategy, incurred significant personal liabilities without the means to pay them, and failed to disclose his true post-bankruptcy lifestyle and use of a corporate credit card.

The court declined to refuse the discharge entirely but imposed a substantial conditional order requiring the bankrupt to pay $960,000 and fulfill various outstanding duties.

The plaintiff, an auction business, brought an action for defamation against the Crown Defendants and the Better Business Bureau (BBB) regarding statements made about the plaintiff's relationship with the federal government in selling seized gemstones.

The defendants brought motions to dismiss the action under the anti-SLAPP provisions of s. 137.1 of the Courts of Justice Act.

The court found that the statements related to matters of public interest.

The court concluded that the plaintiff failed to show its claims had substantial merit against the Crown Defendants, failed to show the defendants had no valid defences (including qualified privilege and justification), and failed to establish that the harm it suffered outweighed the public interest in protecting the defendants' expressions.

The motions were granted and the action was dismissed.

Jayco, Inc. appealed the dismissal of its action against the Canada Revenue Agency (CRA) and Her Majesty the Queen in Right of Canada.

Jayco sought recovery of legal costs and interest incurred while successfully contesting a GST/HST assessment.

The claims were based on theories of common law indemnity (as a statutory agent under the Excise Tax Act) and private law duty of care (negligence) owed by the CRA during an audit.

The Court of Appeal dismissed the appeal, affirming that no common law right to indemnity exists for statutory agents in this context, nor does the CRA owe a private law duty of care to taxpayers during administrative audits, distinguishing such audits from criminal investigations.

A bankrupt sought relief in a contested discharge proceeding arising from significant personal income tax debt exceeding one million dollars.

The bankrupt argued that procedural delays and lack of disclosure by the opposing creditor violated section 7 of the Canadian Charter of Rights and Freedoms and sought a remedy under section 24(1).

The court rejected the Charter arguments but held that procedural fairness required that a bankrupt know the case to be met when a creditor opposes discharge.

Exercising its discretion under the Bankruptcy and Insolvency Act, the court granted a conditional discharge requiring payment of $105,000 plus a structured income‑based payment obligation capped at $183,000 over ten years.

The court reduced the percentage typically required in tax‑driven bankruptcies in light of delay, disclosure concerns, and the circumstances in which the tax debt arose.

A bankrupt applied for discharge from bankruptcy where the majority of his unsecured debt consisted of personal income tax debt exceeding $200,000 and representing more than 75% of his liabilities.

The Crown opposed discharge, arguing that the bankrupt’s right to reside rent‑free in a home held in a discretionary trust should be treated as income when calculating surplus income under the Bankruptcy and Insolvency Act.

The court held that a right of residence is not “revenue” or income for purposes of surplus income under s. 68 because it merely reduces an expense rather than generating income.

However, the court considered the benefit as a relevant factor when exercising discretion under s. 172.1 governing discharge of tax debtors.

A conditional discharge was ordered requiring monthly payments to creditors.