Michael Taylor

The respondent Minister brought a motion to compel the appellant to answer outstanding discovery questions, request documents from third-party advisors, and produce documents over which the appellant claimed solicitor-client privilege.

The Tax Court granted the motion in part.

The appellant was ordered to answer questions regarding the purpose of the transactions, as they were relevant to the GAAR assessment.

The Court declined to order the appellant to request documents from third parties, finding the rules for partial disclosure did not compel such inquiries.

Finally, the Court reviewed 19 documents for solicitor-client privilege, finding that most were not privileged as the appellant failed to provide sufficient evidence that the accounting firm was acting as an agent in the continuum of legal advice.

The Crown brought motions for leave to amend its pleadings to add a sham argument and for security for costs in two consolidated appeals concerning the validity of limited partnerships.

The Tax Court of Canada granted the motion to amend, finding it would assist in determining the real question in controversy and that any prejudice was compensable in costs.

The Court dismissed the motion for security for costs, holding that the Rules only permit such an order where the appellant appears to be resident outside of Canada, which was not the case here.

The applicant sought statutory accident benefits following a motor vehicle accident.

The respondent denied the benefits, arguing the applicant's injuries fell within the Minor Injury Guideline (MIG) and the $3,500 funding limit had been exhausted.

The applicant claimed removal from the MIG was warranted due to psychological injuries, chronic pain, and a pre-existing right knee condition.

The Tribunal found the applicant failed to meet his burden of demonstrating his injuries fell outside the MIG.

The Tribunal preferred the respondent's psychological assessment over the applicant's, found no objective evidence of chronic pain, and concluded the pre-existing knee condition did not preclude recovery from the accident-related injuries.

The application was dismissed.

The Appellant brought a motion for an order requiring the Respondent to provide answers to questions on examinations for discovery that were refused, or to which unresponsive answers were provided.

The underlying appeal concerns the application of the general anti-avoidance rule (GAAR) to deny loss carryforwards and other deductions.

The Tax Court of Canada allowed the motion in part, ordering the Respondent to provide certain sealed documents and GAAR Committee documents, subject to redactions for third-party information and claims of solicitor-client privilege, finding that these documents were relevant for the purposes of discovery as they were considered in the context of the audit of the Appellant or the decision to apply the GAAR.

The Minister reassessed the appellant under the General Anti-Avoidance Rule (GAAR) to disallow the deduction of non-capital losses from prior years.

The Minister argued that the appellant's restructuring circumvented the loss restriction rules in subsection 111(5) of the Income Tax Act by avoiding an acquisition of de jure control while transferring effective control.

The Tax Court of Canada allowed the appeal, finding that the object, spirit, and purpose of subsection 111(5) relies on the bright-line test of de jure control.

Since there was no acquisition of de jure control, the transactions did not abuse the provision, and the GAAR did not apply.

The applicant, who was catastrophically impaired following a motor vehicle accident, sought funding for home accessibility and alternative housing assessments.

The insurer partially approved the first assessment up to the $2,000 limit and denied the second as a duplication.

The Licence Appeal Tribunal held that both assessments are subject to the $2,000 cap under section 25(5)(a) of the 2010 Statutory Accident Benefits Schedule, as they constitute clinical evaluations or appraisals of the applicant's health status.

The applicant sought payment for three assessments related to a catastrophic impairment determination following a 2009 motor vehicle accident.

The Licence Appeal Tribunal found that the situational and community occupational therapy assessments were reasonable and necessary to determine the functional impact of the applicant's psychological condition, and that the $2,000 fee for each was reasonable under the Schedule.

The triage assessment was denied for lack of evidence.

The Tribunal dismissed the applicant's claim for a special award under Regulation 664, finding that the insurer had not acted unreasonably in relying on file reviews and providing medical reasons for its denials.

The applicant's request for costs was also dismissed.

The respondent insurance company brought a motion to dismiss the applicant's claim for statutory accident benefits, arguing it was commenced beyond the two-year limitation period.

The applicant had filed for mediation with FSCO prior to the expiration of the limitation period, but the mediation was cancelled due to the respondent's failure to confirm attendance.

The Tribunal held that the 90-day extension of the limitation period following a failed mediation under the pre-April 1, 2016 Insurance Act applied, despite the transfer of jurisdiction to the Tribunal.

The motion to dismiss was therefore dismissed.

The Registrar of the Alcohol and Gaming Commission of Ontario issued Notices of Proposal to suspend the respondent's liquor licence for exceeding lawful capacity and permitting a controlled substance on the premises.

The parties submitted an Agreed Statement of Facts and a Joint Submission on Disposition.

The Board accepted the joint submission, finding the licensee breached the regulations, and ordered a 30-day suspension of the liquor licence along with a new condition requiring paid duty officers for large events.

At a pre-hearing teleconference regarding a Notice of Proposal to suspend a liquor licence, the Board of the Alcohol and Gaming Commission of Ontario ordered both the licensee and the Registrar to provide mutual disclosure.

The parties were directed to exchange witness lists, evidence summaries, and other required disclosure ten days prior to the scheduled hearing date.

The Registrar of the Alcohol and Gaming Commission of Ontario issued a Notice of Proposal to suspend the liquor licence and revoke the caterer's endorsement of the licensee.

The parties submitted an Agreed Statement of Facts admitting to multiple instances of after-hours consumption of liquor, patrons removing liquor from the premises, and the prevalent odour of marijuana during off-site events.

The Board accepted the Joint Submission on Disposition, ordering a 21-day suspension of the liquor licence and the immediate surrender of the caterer's endorsement.

The Alcohol and Gaming Commission of Ontario held a pre-hearing conference regarding a Notice of Proposal to suspend a liquor licence and revoke a caterer's endorsement.

The Board ordered the corporate licensee to disclose its witness list and evidence summaries to the Registrar's counsel 10 days before the hearing, and ordered the Registrar's counsel to complete any further disclosure 10 days before the hearing.

The applicant was injured in a motor vehicle accident and applied for statutory accident benefits.

At the time of the accident, he was receiving Workers' Compensation Benefits for a prior work-related injury.

The arbitrator determined that the applicant's gross weekly income must be calculated by averaging his actual income over the four-week period preceding the accident, without disregarding periods of unemployment.

The arbitrator also held that the Workers' Compensation Benefits received by the applicant must be deducted from the weekly income benefits payable by the insurer.

The applicant was awarded weekly income benefits for a limited period, as the arbitrator found that his ongoing inability to work after January 19, 1994, was substantially caused by pre-existing conditions not related to the motor vehicle accident.