Court of Appeal for Ontario
CITATION: Cutting Edge Films Inc. v. International Tour Entertainment Corporation, 2013 ONCA 78
DATE: 20130205
DOCKET: C55459
BEFORE: Goudge, Simmons and Lauwers JJ.A.
BETWEEN
Cutting Edge Films Inc.
Judgment Creditor (Respondent)
and
International Tour Entertainment Corporation
Judgment Debtor
and
Terry Graham
Garnishee (Appellant)
COUNSEL:
Jordan Potasky, for the appellant
Frank Bennett and Heather Mitchell, for the respondent
HEARD: February 5, 2013
On appeal from the order of Justice Edward P. Belobaba of the Superior Court of Justice, dated April 4, 2012.
APPEAL BOOK ENDORSEMENT
[1] We agree with the conclusion of the motion judge. It was entirely open to him to conclude that the appellant had not established any debt owed to him by the debtor company. All there was was a book entry made several years after the fact and there was no evidence of any business purpose for the entry whatsoever. Moreover, the debt from the appellant to the debtor company on the other hand, was admitted. No offset was proven.
[2] Nor was it an error for the motion judge to order direct payment to the respondent rather than the sheriff. There was evidence that the respondent was the only execution creditor. The appeal is dismissed. Costs to the respondent fixed at $15,000 all inclusive.

