Orman et al. v. Marnat Inc. et al., 2012 ONSC 549

JudgePerell, J.
CourtSuperior Court of Justice of Ontario (Canada)
Case DateJanuary 23, 2012
JurisdictionOntario
Citations2012 ONSC 549;[2012] O.T.C. Uned. 549;[2012] O.T.C. Uned. 549 (SC)
    • This document is available in original version only for vLex customers

      View this document and try vLex for 7 days
    • TRY VLEX
13 practice notes
  • Court Of Appeal Summaries (November 22-26, 2021)
    • Canada
    • Mondaq Canada
    • November 30, 2021
    ...GLP NT Corp. v. Canada (Attorney General) (2003), 65 O.R. (3d) 840 (S.C.), Danso-Coffey v. Ontario, 2010 ONCA 171, Orman v. Marnat Inc., 2012 ONSC 549, Juliar v. Canada (Attorney General) (2000), 50 O.R. (3d) 728 (C.A.), Canada (Attorney General) v. Fairmont Hotels Inc., 2016 SCC 56, Dunham......
  • Court Of Appeal Summaries (November 22-26, 2021)
    • Canada
    • Mondaq Canada
    • November 30, 2021
    ...GLP NT Corp. v. Canada (Attorney General) (2003), 65 O.R. (3d) 840 (S.C.), Danso-Coffey v. Ontario, 2010 ONCA 171, Orman v. Marnat Inc., 2012 ONSC 549, Juliar v. Canada (Attorney General) (2000), 50 O.R. (3d) 728 (C.A.), Canada (Attorney General) v. Fairmont Hotels Inc., 2016 SCC 56, Dunham......
  • Table of Cases
    • Canada
    • Irwin Books The Law of Equitable Remedies. Second Edition
    • June 18, 2013
    ...Corp., 324 N.Y.S.2d 494 (S.C. 1971) ....................................................................... 390 Orman v. Marnat Inc., 2012 ONSC 549 ......................................................503, 511 Otis Elevator Co. Pty. Ltd. v. Nolan, [2007] NSWSC 593 ...............................
  • Rectification
    • Canada
    • Irwin Books The Law of Equitable Remedies. Second Edition
    • June 18, 2013
    ...of Equity , 2d ed. (Sydney: LBC Information Services, 2003) c. 27 at para. 2704; and mentioned by Perell J. in Orman v. Marnat Inc. , 2012 ONSC 549. 5 Heck v. 101135807 Saskatchewan Ltd. , 2012 SKQB 155. 6 Shafron v. KRG Insurance Brokers (Western) Inc. , 2009 SCC 6 at para. 57. The L aw of......
  • Request a trial to view additional results
5 cases
  • Mandel v. 1909975 Ontario Inc.,
    • Canada
    • Court of Appeal (Ontario)
    • November 25, 2021
    ...not a director of the bankrupt corporation. The application judge distinguished that aspect of the case as well as Orman v. Marnat Inc., 2012 ONSC 549, 108 O.R. (3d) 81, both relied on by the appellants. In Danso-Coffey, the court granted a declaration in favour of the applicant that she wa......
  • Easy Loan Corporation v Base Mortgage and Investments Ltd, 2020 ABQB 110
    • Canada
    • Court of Queen's Bench of Alberta (Canada)
    • February 13, 2020
    ...Roszko v. The Queen (2014 TCC 59) ·         Orman et al v. Marnat Inc. et al (2012 ONSC 549) Despite the DOJ's view that some investors may have received valid T5s, based on the Receiver and ASC Reports it is clear that virtually 100% of the......
  • Lau v. McDonald,
    • Canada
    • Supreme Court of British Columbia (Canada)
    • June 21, 2021
    ...Here, I have found that the terms in the Deed were not ambiguous—they were simply wrongly expressed. In Orman v. Marnat Inc., 2012 ONSC 549, the applicants sought to rectify certain corporate records. The applicants had been victimized in a Ponzi scheme, as a result of which the appl......
  • Robert Mandel et al. v. 1909975 Ontario Inc. et al., 2020 ONSC 5343
    • Canada
    • Superior Court of Justice of Ontario (Canada)
    • September 8, 2020
    ...which they claim demonstrate that courts will assume jurisdiction in the face of a tax assessment: Danso-Coffey and Orman v Marnat Inc., 2012 ONSC 549, 108 O.R. (3d) 81. Both are [47] In Danso-Coffey, the applicant was reassessed for retail sales tax because she was listed as a director of ......
  • Request a trial to view additional results
6 firm's commentaries
  • Court Of Appeal Summaries (November 22-26, 2021)
    • Canada
    • Mondaq Canada
    • November 30, 2021
    ...GLP NT Corp. v. Canada (Attorney General) (2003), 65 O.R. (3d) 840 (S.C.), Danso-Coffey v. Ontario, 2010 ONCA 171, Orman v. Marnat Inc., 2012 ONSC 549, Juliar v. Canada (Attorney General) (2000), 50 O.R. (3d) 728 (C.A.), Canada (Attorney General) v. Fairmont Hotels Inc., 2016 SCC 56, Dunham......
  • Court Of Appeal Summaries (November 22-26, 2021)
    • Canada
    • Mondaq Canada
    • November 30, 2021
    ...GLP NT Corp. v. Canada (Attorney General) (2003), 65 O.R. (3d) 840 (S.C.), Danso-Coffey v. Ontario, 2010 ONCA 171, Orman v. Marnat Inc., 2012 ONSC 549, Juliar v. Canada (Attorney General) (2000), 50 O.R. (3d) 728 (C.A.), Canada (Attorney General) v. Fairmont Hotels Inc., 2016 SCC 56, Dunham......
  • Correcting Tax Mistakes After Fairmont And Jean Coutu
    • Canada
    • Mondaq Canada
    • March 2, 2017
    ...of Justice Grange) TCR Holding Corp. v The Queen (2010 ONCA 233) - Discussion of rectification principles and rescission Orman v Marnat (2012 ONSC 549) - Discussion of rectification and declaratory relief Twomey v The Queen (2012 TCC 310) - Tax Court interpretation of corporate documents La......
  • CRA: Tax Treatment Of Ponzi Scheme Investments
    • Canada
    • Mondaq Canada
    • July 11, 2014
    ...The Queen (2014 TCC 59), Johnson v. The Queen (2011 TCC 54) and (2012 FCA 253), Hammill v. The Queen (2005 FCA 252) and Orman v. Marnat (2012 ONSC 549)). These decisions raise questions as to how the CRA may assess all aspects of the income earned and losses suffered by the duped investors.......
  • Request a trial to view additional results
2 books & journal articles
  • Table of Cases
    • Canada
    • Irwin Books The Law of Equitable Remedies. Second Edition
    • June 18, 2013
    ...Corp., 324 N.Y.S.2d 494 (S.C. 1971) ....................................................................... 390 Orman v. Marnat Inc., 2012 ONSC 549 ......................................................503, 511 Otis Elevator Co. Pty. Ltd. v. Nolan, [2007] NSWSC 593 ...............................
  • Rectification
    • Canada
    • Irwin Books The Law of Equitable Remedies. Second Edition
    • June 18, 2013
    ...of Equity , 2d ed. (Sydney: LBC Information Services, 2003) c. 27 at para. 2704; and mentioned by Perell J. in Orman v. Marnat Inc. , 2012 ONSC 549. 5 Heck v. 101135807 Saskatchewan Ltd. , 2012 SKQB 155. 6 Shafron v. KRG Insurance Brokers (Western) Inc. , 2009 SCC 6 at para. 57. The L aw of......

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT