Zesta Engineering Ltd. v. Cloutier, [2002] O.J. No. 4495 (Ont. C.A.), per Finlayson, Charron and
Simmons JJ.A.
Statutes, Regulations and Rules Cited:
Bankruptcy and Insolvency Act, R.S.C. 1985, c. B-3, s. 178(1)(a).
Certified Management Accountants Act, 2010, S.O. 2010, c. 6, Sched. B, ss. 1, 14, 14(1), 15, 26,
26(1), 26(1)(d), 26(2), 26(2)(1), 26(2)(1)(ii), 26(3), 26(6), 27, 27(1), 27(3), 28(1), and 38.
Chartered Accountants Act, 2010, S.O. 2010, c. 6, Sched. C, ss. 1, 11, 12, 27, 27(1), 27(1)(d),
27(2), 27(2)(1)(ii), 27(3), 27(6), 28, 28(1), 28(3), 29(1), and 38.
Chartered Professional Accountants of Ontario Act, 2017, S.O. 2017, c. 8, Sched. 3, ss. 1, 5,
15(1), 15(3), 17, 18, 18(2), 29, 29(1), 29(1)(d), 29(2), 29(2)(b), 29(3), 29(6), 30, 30(1), 30(3), 31,
31(1), and 38.
Criminal Code, R.S.C. 1985, c. C-46, ss. 718, 718.1, 718.2, 718.2(c), 723(1), 723(2), and
724(1).
Courts of Justice Act, R.S.O. 1990, c. C.43, s. 131 and 131(1).
Law Society Act, R.S.M. 1987, c. L100, s. 52(4).
Law Society Act, R.S.O. 1990, c. L.8, ss. 26.2(6), 49.28, and 61.0.7(9).
Provincial Offences Act, R.S.O. 1990, c. P.33, ss. 18.3(2), 29(3), 53(3), 57(3), 60(1), 60(2), 68(4),
72, 72(2), 72(3)(a), 81, 90(2), 129, 138(3), 139(3), and 142(5).
Regulated Health Professions Act, 1991, S.O. 1991, c. 18, s. 53.1.
Rules Of Civil Procedure (Courts of Justice Act, R.R.O. 1990), O. Reg. 194, Rule 57, Tariff A.
Reference Material Considered or Cited:
Glenn, H. Patrick, “Costs And Fees In Common Law Canada And Quebec”, online: <http://www-
personal.umich.edu/~purzel/national_reports/Canada.pdf>,
Ruby, Clayton C. Sentencing (2ed) (Toronto, Canada: Butterworths, 1980).
Salte, B. The Law of Professional Regulation (Markham, Ontario: LexisNexis Canada Inc., 2015),
at p. 262.
Stewart, S. Stewart on Provincial Offences Procedure in Ontario (3rd. Ed.) (Toronto, Canada:
Earlscourt Legal Press, Inc., 2011).
Exhibits entered:
Exhibit "1" - Affidavit of Nykhol Mancini sworn on January 17, 2020, attesting that the affiant is
a legal assistant with the law firm Polley Faith LLP and that the affiant had taken a
screen shot of Joginder Singh Gujral’s LinkedIn profile webpage on January 16,
2020, which consists of 3 legal-sized pages that show Gujral is still using his
v