Scotia Mortgage Corp. v. Gladu – B.C. Supreme Court finds that it lacks jurisdiction to declare that a vendor was a Canadian resident for s. 116 purposes

Two banks which had foreclosed on properties of non-resident debtors, petitioned the B.C. Supreme Court for a declaration that a purchaser of the foreclosed properties would be considered to be acquiring them from the (resident) banks rather than from the non-residents (so that s. 116(5) would not apply.) Macintosh J found that he lacked the jurisdiction to make the requested declaration given that, as a practical matter, it related solely to a federal income tax issue.

Neal Armstrong. Summary of Scotia Mortgage Corporation v Gladu, 2017 BCSC 1182 under s. 220(1).