2018 ONCA 696; affirming Fairfield Sentry Limited et al v. PwC et al (2017), 2017 ONSC 3447; Bankruptcy and insolvency — Proving claim — Provable debts — General principles

Mortgagor retained contractor to build student residence on property — Mortgagee provided mortgage financing to mortgagor in amount of $11,700,000 — When four claims for lien were registered against property, mortgagee delivered notice of default under mortgage — Mortgagee appointed receiver-manager over construction project and property with power to sell property — Receiver sold property for amount of $14,390,000 — Liens were paid and mortgage discharged as part of conveyance of property — Amount of $351,000 was assessed and withheld by mortgagee as additional three-month interest charge that was supplementary to mortgage interest calculated to date of closing — Mortgagor's application for determination that mortgagee was not entitled to additional three-month interest charge was granted

Motion judge found termination clause unenforceable, Court of Appeal found that motion judge should have interpreted whole clause, rather than each sentence Amberber v.

Taxpayer corporation was incorporated by three lawyers, father and two daughters — Almost decade later, Minister assessed taxpayer for over $2 million and assessment was premised on assumption that father had transferred property worth more than $3 million to taxpayer for little or not consideration — Taxpayer appealed — Appeal allowed — It was found that father was either employed by taxpayer for no salary or worked for taxpayer as volunteer — Father provided services to taxpayer's clients on behalf of taxpayer and fact that he chose to do so for no consideration did not change nature of his relationship with taxpayer — Nothing employee provided to firm could be described as property, because employee provides services, not property — If father and taxpayer had agreed that father would be paid and had father later waived that right, father could have been said to have transferred property, for example, salary receivable, to taxpayer — As it was found that father did not transfer property to taxpayer by working for no consideration, appeal was allowed and assessment was vacated.

Applicant, who still lived in luxury condominium she had shared with deceased, brought motion for interim support pending return of her application for adequate provision for her support from his estate pursuant to Succession Law Reform Act

Daughter did not keep proper records as she was going along, but she supplemented her own records with records made independently by various financial institutions, and she gave detailed explanations to best of her ability

Payments that wife received from annuity were properly treated as income for purpose of spousal support rather than family property.

On balance of probabilities, deceased died intestate and without lawful heirs

Father’s business travel and leisure abroad and large number of bank transactions created inference that father either had income abroad which was not disclosed or he was able to earn higher income

Even though grievor should have consulted with supervisor, his inexperience considered mitigating factor and employee's dismissal not upheld

Executor of deceased’s estate sought determination as to whether pour-over clause in his will for Canadian assets was invalid, and, if so, whether it was cured by s. 58 of Wills, Estates and Succession Act

Off-duty employee driving fire chief's unmarked vehicle was wrongful dismissal despite no loss of confidence from public or coworkers after failing a roadside breathalyzer test twice