Mark Veneziano

On an appeal from an application judgment concerning deregistration of private corporation shares held in an RRSP, the court held that the application judge erred by deciding, on his own motion, that there was no legal basis for withholding tax.

That issue was not before the court below and was for the proper tax forum.

The court further held that the shareholder had not provided adequate documentation to permit the financial institution to determine the value of the shares for deregistration purposes.

The appeal was allowed, the order below was set aside, and the application was dismissed with costs.

The appellants appealed an order enforcing a settlement reflected in minutes of settlement.

They argued that a term requiring execution of a release satisfactory to all parties made the settlement conditional, ambiguous, and unenforceable.

The court rejected those submissions, holding that the motion judge found the parties had agreed to the form of release and that finding was not challenged.

The appeal was dismissed with agreed costs to the respondents.

The appellant appealed a partial summary judgment granted in favour of the respondent regarding spray foam insulation services.

The appellant argued that its defence of equitable set-off required the entire matter to proceed to trial.

The Court of Appeal upheld the motions judge's factual distinction between the types of services provided, noting that the attic insulation and related set-off claims would still proceed to trial.

The appeal was dismissed.