Class Action Suits

Sondhi v. Deloitte et al. Certification and Cost Award

On March 7, 2018, Justice Perell released his reasons on costs between the Plaintiff and Deloitte arising from the certification. Perell, J. ordered Deloitte to pay costs to the Plaintiff of $353,790.88, all-inclusive. The costs are payable on April 19, 2018. A copy of Perell J’s reasons can be found below.

The Plaintiff settled costs with the Defendant Procom, agreeing to pay $60,000 for costs on the certification motion, payable within 30 days of the Plaintiff receiving the cost payment from Deloitte.

The Order arising from the certification and the cost decisions is dated March 15, 2018, and is attached below.

The next step in the litigation is for the court to determine the content, form and distribution of the notice of certification, and the opt-out deadline. Once this is determined by the court, notice of certification will be distributed.

If you have any questions please contact Andrew Monkhouse at, 416-907-9249 or Samuel Marr at, 416-221-9343.

PDF IconCosts – Perell J’s Reasons
Justice Perell’s Order

Sondhi v. Deloitte et al. Certification Update

On January 5, 2018, Justice Perell heard the Plaintiff’s previously adjourned motion to certify this action as a class proceeding. The purpose of the reconvened hearing was to replace the suggested Representative Plaintiff. On January 16, 2018, Justice Perell released his reasons which can be found below.

Justice Perell found that Tarrie Phillip was a suitable representative Plaintiff and that the other criteria of the class action had been met, including a revised class definition. Therefore he finalized the certification of the common issues against the Deloitte Defendants.

If you have any questions please contact Andrew Monkhouse at, 416-907-9249 or Samuel Marr at, 416-221-9343.

PDF IconCertification Decision

Recent email from “”

Some people may have received an email in mid-December 2017 with a link to a CRA letter. The CRA letter does not confirm CRA is issuing Notices of Confirmation for all outstanding GLGI objections. It is our understanding that the email was not sent by GLGI, which is no longer carrying on business. If you have received a letter from CRA, you should contact your financial advisor. We cannot provide you with advice regarding your individual dealings with CRA.

The proposed class is to include any person who participated in the GLGI program between 2004-2014, with some exclusions. The status of your dealings with CRA will not affect your qualification for participation in the proposed class action.


The first round of discoveries in these matters were completed in October, 2017. Numerous undertakings, advisements, and refusals remain that both the Plaintiffs and Defendants need to address and on which the parties are currently working. If necessary, the Plaintiffs will bring a motion for an Order that the Defendants answer necessary and relevant questions.

After completing the first phase of discoveries, Western Union advised that it intends to bring a motion for summary judgment. This anticipated motion is in the very early stages of being organized. If the motion were to proceed, it will likely be in the last half of 2018.

If you have any questions please contact Nancy Tourgis at or Samuel Marr at

Certification Update

On March 28 and 29, 2017, Justice Belobaba heard the Plaintiff’s motion to certify this action as a class proceeding. On April 13, 2017, Justice Belobaba released his reasons which can be found below.

Justice Belobaba certified the common issues against the Deloitte Defendants. His Honour determined that Ms. Sondhi was not a suitable representative Plaintiff and ordered counsel to amend the class definition. Tarrie Phillip has agreed to stand as a new representative Plaintiff. A motion is returnable on January 5, 2018 seeking to have Mr. Phillip approved as the class representative and to amend the class definition.

The new proposed class definition the Court is being asked to approve is:

All persons having performed or currently performing document review or ediscovery services at Deloitte pursuant to an independent contractor agreement since January 16, 2014 to the date of certification, exclusive of any person who has only ever performed the duties of a Project Manager;

Belobaba J., dismissed the action against Procom Consultants Group Limited finding, among other things, that “in this case it was acting only as a payment processor and contract administrator and not as a placement agency.”

If you have any questions please contact Andrew Monkhouse at, 416-907-9249 or Samuel Marr at, 416-221-9343.

PDF IconCertification Decision

Proposed Class Action Against Global Learning Group Inc. for “Sham” Charitable Donation Tax Scheme

Newswire posted: October 16, 2017

The law firms of Waddell Phillips Professional Corporation and Landy Marr Kats LLP today announced the commencement of a proposed $800 million class action lawsuit against Global Learning Group Inc. (GLGI), and other individuals and entities involved in the development, structuring, creation, promotion and operation of the Global Learning Gifting Initiative Charitable Donation Program (the Gift Program), a complex leveraged charitable donation tax scheme that operated from 2004 to 2014. As well as GLGI, the defendants include several law firms and accounting firms and the promoters of the Gift Program. The proposed class action is brought on behalf of Canadian taxpayers who participated in the Gift Program, excluding the defendants, their affiliates and those who sold the Gift Program.

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Statement of Claim and Receivership

The Statement of Claim for this action was issued on September 28, 2017.

An application to appoint A. Farber & Partners Inc. as the receiver of GLGI and Global Learning Trust Services Inc. will be heard on November 14, 2017 on the Commercial List in Toronto.

The motion for certification of this action as a class proceeding has not yet been scheduled.

PDF IconStatement of Claim

Case Overview

This proposed class action is brought on behalf of the approximately 60,000 Canadian taxpayers who participated in the Global Learning Group Inc. (GLGI) charitable donation program (the Program) between 2004-2014, but excludes those who sold the Program or were otherwise involved in its operations.

From 2004-2014, GLGI operated a charitable tax program called the Global Learning Giving Initiative. Canadian taxpayers made donations through the Program – including cash and software donations – on the understanding that the donations would support underserved communities and entitle the taxpayers to valuable charitable tax credits.

Beginning in about 2007, the Canada Revenue Agency began reassessing the participants’ tax returns, disallowing the tax credits claimed and charging interest and penalties.

In 2015, the Tax Court of Canada found that the Program was a “sham” perpetrated by GLGI. The software licence valuations that were used to support the charitable receipts were wrong and GLGI and its accomplices received approximately 90% of the cash donations intended for charities. The trust structure of the Program was also found to be invalid.

This proposed class action is brought against GLGI and its related entities, together with the legal and accounting professionals who supported the Program. The plaintiffs have commenced a class action to seek return of the cash paid into the Program and to recover damages for the interest and penalties assessed.

Cannon Settlement Approved

On Friday, April 28, 2017 the court approved the final settlement in this matter. All claims, counterclaims, cross-claims and Third Party Claims have been dismissed. A copy of the settlement approval order may be accessed below.

The settlement provides for the payment of $17.5 million. After payment of legal fees, the Class Proceedings Fund levy and administrative costs, the balance will be distributed to all class members who submit a valid claim form by July 31, 2017, which is the Claim Deadline. Claims submitted after that date will not be accepted.

A notice respecting the settlement approval, and explaining how to make a claim will be sent to the last known addresses for all class members. Prepopulated claim forms will be accessible by Internet using a unique identifier which the claims administrator will include with the notice. Blank claim forms will be posted shortly.

PDF IconCannon Settlement Approval Order

Settlement reached with ParkLane and other Remaining Defendants

Settlement reached with the Remaining Defendants – ParkLane Financial Corporation, Trafalgar Associates Limited, Trafalgar Trading Limited, and Appleby Services (Bermuda) Limited as the Trustee of the Bermuda Longtail Trust

On March 8, 2017, the Plaintiff entered into a settlement agreement with the remaining Defendants in this action.

Under the terms of the proposed settlement, the Remaining Defendants will pay to the Class $17,500,000 plus $164,931.50 of accrued interest in exchange for a full and final release of all claims brought in the proceeding.

The settlement also requires the dismissal of all Third Party Claims, cross-claims and counterclaims. It is intended to bring all aspects of the dispute to an end. The Remaining Defendants have not admitted any liability, and continue to strongly deny any wrongdoing.

The settlement requires the approval of the Court before it will take effect. The motion for approval of the settlement is scheduled for Friday, April 24, 2017. The notice advising of the settlement approval hearing, and your rights with respect to that hearing is posted below.

Class counsel will also be seeking approval for the payment of their legal fees and disbursements from the settlement fund, in accordance with the terms of their retainer agreement with the representative plaintiff. They will be asking the court to approve legal fees of $5,829,427.20, or 33% of the settlement fund (+ HST). In addition 10% of the net settlement must be paid to the Class Proceedings Fund as its levy.

The settlement agreement can be reviewed in full below.

The affidavits of Class Counsel and of the representative plaintiff, Mr. Cannon, which set out why they have concluded that this settlement is fair and reasonable and in the best interests of the class will also be posted below, by no later than March 31, 2017.

Questions regarding the proposed settlement should be directed to:, or

PDF IconCannon Fully Executed Settlement Agreement
Notice of Settlement Hearing (English)
Notice of Settlement Hearing (French)
Affidavit of the Representative Plaintiff, Mr. Cannon
Affidavit of D Fogel re Fee Approval – affirmed April 12 2017
Affidavit of D Fogel re Settlement Approval – affirmed April 13 2017