The plaintiffs sought compensation for historical SRED tax consulting services allegedly provided to a family-owned manufacturing business, advancing claims in contract, quantum meruit, and unjust enrichment.
The court found no contract was proven with either plaintiff, rejected the corporate plaintiff’s attempt to recover for services personally supplied by the individual plaintiff, and held that although the defendant benefited from the work, its retention of that benefit was not unjust given the parties’ reasonable expectations in a non-arm’s length family-business context.
The court further held that the claims were, in any event, largely statute-barred under the Limitations Act, 2002, and rejected the plaintiffs’ promissory estoppel argument.
Both actions were dismissed, with costs presumptively payable to the defendant.