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Tag Archives: Court of Appeal of Ontario

Indeterminate Liability of Auditors and the Dangers of Partial Summary Judgment

Canadian Imperial Bank of Commerce v Deloitte & Touche, 2016 ONCA 922

Posted in Case Comments, Procedure, Professions

In a decision released on December 8, 2016, the Ontario Court of Appeal allowed an appeal from partial summary judgment, holding that issues of indeterminate auditor liability should proceed to trial.


In 1998, an accounting fraud was discovered at Philip Services Corp. (“Philip”), a publicly traded company. The Plaintiffs alleged that Philip’s auditors, Deloitte and Deloitte Touche Tohmatsu (“Deloitte”) gave unqualified opinions in connection with its audits of Philip’s consolidated financial statements for the financial years ending December 31, 1995 and 1996.… Continue Reading

The Court of Appeal Affirms that the Competence-Competence Principle Applies to Ontario’s Arbitration Act, 1991

Posted in Case Comments

In a decision that will preserve consistency in Ontario’s arbitration law and practice, the Court of Appeal has affirmed that the competence-competence principle, already well-established in private international law, also applies to Ontario’s domestic arbitration statute.  The principle, which gives precedence to an arbitral tribunal to determine its own jurisdiction, is incorporated into Ontario’s International Commercial Arbitration Act, which adopts the UNCITRAL Model Law on International Commercial Arbitration (the “Model Law”).  In Ontario Medical Association v. Willis Canada Inc., the Court of Appeal held that it also underlies sections 7 and 17 of Ontario’s domestic Arbitration Act, 1991Continue Reading