25 total
Appeal dismissed; claim properly struck as the appellant was found to be a vexatious litigant.
The appellant appealed an order striking his claim.
The Court of Appeal dismissed the appeal, finding that the record fully supported the lower court's conclusion that the appellant is a vexatious litigant, noting the Federal Court had reached the same conclusion in 2006.
Costs of $6,100 were awarded to the respondent.
Conditional bankruptcy discharge granted requiring payment of 10% of principal tax debt for chronic non-filer.
The bankrupt, a real estate agent, applied for a discharge from bankruptcy.
He had failed to file income tax and GST/HST returns for over ten years, resulting in a tax debt exceeding $200,000, which constituted over 75% of his unsecured claims.
The Canada Revenue Agency opposed an absolute discharge under section 172.1 of the Bankruptcy and Insolvency Act.
The court refused an absolute discharge but granted a conditional discharge, requiring the bankrupt to pay $22,860 (representing 10% of the principal tax debt) to the trustee and to comply with ongoing tax filing and installment obligations.
Appeal dismissed; collateral attack on tax court decision in Superior Court not permitted.
The appellant brought an action in the Ontario Superior Court attacking a decision of the tax court.
The appellant had already exhausted his right to appeal the tax court decision.
The Court of Appeal dismissed the appeal, agreeing with the motion judge that the appellant is not entitled to collaterally attack the tax court decision in the Superior Court.
Appellant ordered to pay respondents $8,000 in total costs for appeal and proceedings below.
The Court of Appeal issued an endorsement regarding costs following an appeal.
The appellant was ordered to pay the respondents' costs fixed at $4,000 for the proceedings in the court below and $4,000 for the appeal, inclusive of disbursements and GST.
Appeal of stay dismissed; Federal Court is the preferred jurisdiction for customs seizure detinue action.
The appellant brought an action in detinue in the Superior Court of Justice seeking the return of diamonds seized by Customs for failure to declare them.
The motion judge stayed the action, finding the Federal Court was the court of preferred jurisdiction.
The Court of Appeal dismissed the appeal, holding that the motion judge properly exercised his discretion under section 106 of the Courts of Justice Act, as the Federal Court has more experience with the Customs Act and related issues.