TAXATION
Residence — Trust beneficiaries residing in Ontario — Trustees
residing in Alberta — All decisions regarding trusts made by
beneficiary or by chief financial officer of his companies act-
ing on his instructions — Central management and control of
trusts exercised in Ontario — Trusts resident in Ontario for
tax purposes.
HERMAN GRAD 2000 FAMILY TRUST V. ONTARIO
(MINISTER OF REVENUE) ............................................... (S.C. J.) 178
TORTS
Conspiracy — Senior employee resigning without notice and tak-
ing computer and other corporate property which were nec-
essary for operation of employer’s business — Senior
employee encouraging junior employee to resign and to
refuse to respond to employer’s requests for information such
as access codes — Both employees liable for unlawful conduct
conspiracy.
PRIM8 GROUP INC. V. TISI .............................................. (S.C.J.) 113
Defamation — Plaintiff university student found guilty of academic fraud but that decision ultimately overturned by university senate — Plaintiff suing university and others for
defamation — Statement of claim not pleading that allegedly
defamatory words were spoken or written by university
defendants — Claim struck with leave to amend.
G YAMFUAA V. LEBLANC .................................................. (S.C.J.) 274
Intentional interference with economic relations — Employees
resigning without notice and taking actions which made it
difficult for employer to carry on daily operations of business — Employees not liable for intentional interference
with economic relations as they did not commit wrongful
act against third party that caused harm to employer.
PRIM8 GROUP INC. V. TISI .............................................. (S.C.J.) 113
Negligence — Contributory negligence — Plaintiff passengers
injured when defendant lost control of his mother’s car after
taking it without her permission — Conduct of plaintiffs in
convincing defendant to take car and plaintiffs’ knowledge
that defendant was inexperienced driver not amounting to
contributory negligence.
CAI THESAN V. AMJAD ..................................................... (S.C. J.) 150
Negligence — Duty of care — Oil spill on Shell property contaminating plaintiff’s property — Defendant becoming involved in
investigation and remediation of oil spill — Plaintiff suing
defendant in negligence based on its failure to ensure that
contaminants were contained and did not spread to plaintiff’s
property — That defendant owed no private law duty of care
to plaintiff not plain and obvious.
SWAITA V. ONTARIO (MINISTRY OF
THE ENVIRONMENT) ...................................................... (S.C.J.) 312
