21 total
Appeal dismissed with costs due to appellant's failure to appear; appellant ordered to endorse cheque.
The appellant failed to appear for the appeal.
The Court of Appeal dismissed the appeal with costs fixed at $8,000.
The court also directed an authorized officer of the appellant to endorse a cheque payable by the Canada Revenue Agency currently held by the respondent law firm, or alternatively, to pay the respondent the amount of the cheque.