Orman et al. v. Marnat Inc. et al.,
| Jurisdiction | Ontario |
| Judge | Perell, J. |
| Court | Superior Court of Justice of Ontario (Canada) |
| Citation | 2012 ONSC 549,[2012] O.T.C. Uned. 549,[2012] O.T.C. Uned. 549 (SC) |
| Date | 23 January 2012 |
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15 practice notes
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Court Of Appeal Summaries (November 22-26, 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......
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Court Of Appeal Summaries (November 22-26, 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......
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Table of Cases
...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 ...............................
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Table of cases
...Organic Grape Spirit Ltd v Nueva IQT, [2020] EWCA Civ 999 ........................ 190 Orman v Marnat Inc, 2012 ONSC 549 ....................................................... 684, 695 OSED Howe Street Vancouver Leaseholds Inc v FS Property Inc, 2020 BCSC 1066 ...................................
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5 cases
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Mandel v. 1909975 Ontario Inc.
...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......
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Lau v. McDonald
...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......
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Easy Loan Corporation v Base Mortgage and Investments Ltd, 2020 ABQB 110
...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......
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Robert Mandel et al. v. 1909975 Ontario Inc. et al.
...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 ......
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6 firm's commentaries
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Court Of Appeal Summaries (November 22-26, 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......
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Court Of Appeal Summaries (November 22-26, 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......
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Correcting Tax Mistakes After Fairmont And Jean Coutu
...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......
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CRA: Tax Treatment Of Ponzi Scheme Investments
...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.......
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4 books & journal articles
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Table of Cases
...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 ...............................
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Table of cases
...Organic Grape Spirit Ltd v Nueva IQT, [2020] EWCA Civ 999 ........................ 190 Orman v Marnat Inc, 2012 ONSC 549 ....................................................... 684, 695 OSED Howe Street Vancouver Leaseholds Inc v FS Property Inc, 2020 BCSC 1066 ...................................
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Rectification
...of Equity , 2d ed (Sydney: LBC Information Services, 2003) ch 27 at para 2704; and mentioned by Perell J in Orman v Marnat Inc , 2012 ONSC 549 [ Orman ]. 10 Fairmont , above note 3 at para 13; Heck v 101135807 Saskatchewan Ltd , 2012 SKQB 155. R ectiication 685 2) Continuing Intention The b......
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Rectification
...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......