The appellant appealed a Small Claims Court decision granting judgment to the respondent for breach of contract regarding unpaid fees for preparing a tax credit application.
The appellant argued the trial judge misapprehended evidence, ignored fraud allegations, and erred by enforcing a 36% interest rate, which it claimed was a criminal rate.
The Divisional Court dismissed the appeal, finding no palpable and overriding error in the trial judge's factual findings.
The court also held that the 36% interest rate was not a criminal rate because the agreement fell under the commercial borrowing exemption in the Criminal Interest Rate Regulations.
