The appellant challenged only the monetary component of a summary judgment finding of copyright infringement, arguing that the profits award failed to account for expenses such as labour, taxes, and rent.
The court held that under s. 35(2) of the Copyright Act, the defendant bore the onus of proving any deductions from revenues earned through infringing sales.
Because no evidentiary foundation was provided for the claimed expenses before the motion judge, and further calculations were advanced for the first time on appeal, there was no basis for appellate intervention.
The appeal was dismissed and appeal costs were fixed at $5,000 inclusive.