undue delay

The auditing firm (“DMCL”) for the appellant obtained the agreement of the appellant, as evidenced by a December 7, 2007 email sent by DMCL to the appellant, to fix the audit fee at a level higher than that originally estimated. In discussing, without concluding, whether DMCL had unduly delayed issuing its invoice after providing its audit opinion on January 23, 2008, Sommerfeldt J first noted (at para. 57):

The registrant completed 55% of the construction work on a golf course, for which it was not paid. A key sponsor of the project had died, and the work was interrupted. The registrant registered a legal hypothec on the land for $1.2 million, which it later withdrew on a settlement with the successor to its client. The Court affirmed the Minister's finding that the registrant owed GST on $1.2 million. In order to be entitled to register a hypothec, a claimant must have already demanded payment . It followed under s.