Court Of Apeal Summaries (January 11-15, 2021)

• Published date: 18 January 2021
• Subject Matter: Finance and Banking, Litigation, Mediation & Arbitration, Media, Telecoms, IT, Entertainment, Charges, Mortgages, Indemnities, Financial Services, Court Procedure, Trials & Appeals & Compensation, Broadcasting: Film, TV & Radio, Civil Law
• Law Firm: Blaney McMurtry LLP
• Author: Mr John Polyzogopoulos

Please find below our summaries of the civil decisions of the Court of Appeal for Ontario for the week of January 11. There were only three substantive civil decisions released this past week.

In Wiseau Studios LLC, Justice Thorburn granted security for judgment, an apparent first in Ontario. In this case, Wiseau Studios, the producers of the cult-classic movie The Room, had engaged in improper litigation conduct, such as refusing to pay costs awards and improperly obtaining an injunction that was later set aside. The moving parties, who had produced a documentary about the cult-like following of The Room, but could not release their film because of the litigation, successfully brought a motion for security not only for the costs of the trial and appeal, but for the amount of the trial judgment itself. In making the order, Her Honour relied on s. 134(2) of the Courts of Justice Act and mostly BC appellate decisions, as well as the Supreme Court's well-known Mareva injunction decision in Aetna Financial v Feigelman.

Stonehouse Group Inc. is an appeal from a rare tax decision of the Superior Court. In interpreting the Corporations Tax Act (an Ontario statute), the Court concluded that the taxpayer who had been compelled to overpay tax pending a reassessment was entitled to "enhanced interest" on the overpayment after they succeeded in the reassessment, rather than normal interest, which is currently set at 0%.

In Heliotrope Investment Corporation, the Court granted leave to file a supplementary notice of appeal but denied leave to file fresh evidence.

Table of Contents

Civil Decisions

Stonehouse Group Inc. v Ontario (Finance), 2021 ONCA 10

Keywords: Tax Law, Statutory Interpretation, Standard of Review, Interest on Overpayment of Tax, Enhanced Interest, Corporations Tax Act, R.S.O. 1990, c. C.40, s. 79(7), s. 82(5), Housen v. Nikolaisen, 2002 SCC 33, Placer Dome Canada Ltd. v. Ontario (Minister of Finance), 2006 SCC 20, The Ontario Committee on Taxation, The Provincial Revenue System, vol. III (Toronto: Queen's Printer, 1967)

Heliotrope Investment Corporation v 1324789 Ontario Inc., 2021
ONCA 23

Keywords: Contracts, Real Property, Mortgages, Civil Procedure, Appeals, Extension of Time, Fresh Evidence, Rules of Civil Procedure, Rule 3.02(1), Rizzi v. Mavros, 2007 ONCA 350, Bratti v. Wabco Standard Trane Inc., 1994 CanLII 1261 (Ont. C.A.), Chandra v. Canadian Broadcasting Corporation, 2016 ONCA 448, Enbridge Gas Distribution Inc. v. Froese, 2013 ONCA 131

Wiseau Studio, LLC v Harper, 2021 ONCA 31

Keywords: Copyright, Injunctions, Civil Procedure, Appeals, Security for Costs ,Security for Trial Judgment, Courts of Justice Act, RSO 1990, c C43, s. 134(2), Rules of Civil Procedure, Rule 56.01, Vaillancourt v Cater, 2017 ABCA 282, Aetna Financial Services Ltd. v Feigelman, [1985] 1 SCR 2, C.H. v. M.H., 1997 ABCA 263, Vaccarov Twin Cities Power-Canada U.L.C., 2013, ABCA 252, Creative Salmon Company Ltd. v. Staniford, 2007 BCCA 285, Richland Construction Inc. v. Manningwa Developments Inc., 1996 CanLII 3188 (B.C. C.A.), First Majestic Silver Corp. et al. v Davila, 2013 BCCA 312, Paz v. Hardouin, 1995 CanLII 1808 (B.C. C.A.), Cadinha v. Chemar Corp. Inc., 1995 CanLII 1017 (B.C. C.A.), Kedia v. Shandro Dixon Edgson, 2007 BCCA 316, Chan v. Vancouver Trade Mart Ltd., 1997 CanLII 4108 (B.C. C.A.)

CIVIL DECISIONS

Stonehouse Group Inc. v Ontario (Finance), 2021 ONCA 10

[Lauwers, Miller and Nordheimer JJ.A.]

Counsel:

Kutyan and T. Trieu, for the appellant

A.H. Bornstein and J. Epp-Fransen, for the respondent

Keywords: Tax Law, Statutory Interpretation, Standard of Review, Interest on Overpayment of Tax, Enhanced Interest, Corporations Tax Act, R.S.O. 1990, c. C.40, s. 79(7), s. 82(5), Housen v. Nikolaisen, 2002 SCC 33, Placer Dome Canada Ltd. v. Ontario (Minister of Finance), 2006 SCC 20, The Ontario Committee on Taxation, The Provincial Revenue System, vol...