Spencer Livingstone

The moving parties brought motions to quash appeals from an order authorizing a court-appointed Sales Officer to enter into agreements to separate joint venture interests in real estate projects as part of a corporate wind-up.

The Court of Appeal granted the motions to quash, finding that the order was interlocutory because it was a step in implementing the wind-up and sale process, not a final determination of substantive rights.

Furthermore, the Court held that the order was made pursuant to the Business Corporations Act, meaning any appeal lies to the Divisional Court.

Air Canada challenged the Ontario Minister of Finance’s decision to deny repayment of taxes levied under s. 2(4.1) of the Gasoline Tax Act on fuel transfers at the Ottawa airport.

Air Canada argued the tax was constitutionally inapplicable under the doctrines of interjurisdictional immunity and territorial jurisdiction.

The court held that the tax does not trench on or impair the core of federal aeronautics jurisdiction and that the transaction had a sufficient connection to Ontario to ground the province’s jurisdiction.

The applications were dismissed.