FAQS


1. What is this class action about?

On March 11, 2011, a proposed class action was commenced in Toronto (the "Action"). The Plaintiffs allege that Fraser Milner Casgrain LLP, BDO Dunwoody LLP and others (collectively, the “Defendants”) were negligent in designing the Donation Program for Medical Science and Technology (the “Program”) and that the Settling Defendants were negligent in preparing professional tax opinions that were used to market the Program in the taxation years of 2001, 2002 and 2003.

Participants in the program were issued official charitable donation income tax receipts to permit them to claim an income tax credit for an amount that included the financed portion of the donation. The Canada Revenue Agency disallowed the income tax credits claimed by the donors and that decision was upheld by the Tax Court of Canada.

On May 30, 2013, the Action was certified as a class action.

On May 15, 2019, the proposed settlement was approved by the Ontario Superior Court of Justice.

The Settling Defendants deny liability in respect of the claims alleged in this Action.

Eligible class members are all persons, other than Excluded Persons, who participated in the Donation Program for Medical Science and Technology (the “Program”) in at least one (1) of the taxation years of 2001, 2002 or 2003.

If you opted out of this class action prior to October 1, 2013, you are not eligible to participate in the settlement.

In order to participate in the Settlement, a Class Member must submit a claim to the Administrator no later than December 31, 2019 at 5 p.m. EST.

2. What is a class action?

In a class action, the Plaintiffs act as “Class Representatives” and sue on behalf of themselves and other people who have similar claims. This group of people is called the “Class,” and the people in the Class are called “Class Members.” One court resolves the issues for all Class Members, except for people who exclude themselves from the Class. The Honourable Justice Glustein of the Ontario Superior Court of Justice is in charge of this case. The case is Marc Charette and Andrew Cumming v. Trinity Capital Corporation et al., Ontario Superior Court of Justice Court File Number CV-11-422085.

3. Who can receive compensation under this class action?

Eligible class members are all persons, other than Excluded Persons, who participated in the Donation Program for Medical Science and Technology (the “Program”) in at least one (1) of the taxation years of 2001, 2002 or 2003.

If you opted out of this class action prior to October 1, 2013, you are not eligible to participate in the settlement.

In order to participate in the Settlement, a Class Member must submit a claim to the Claims Administrator no later than December 31, 2019 at 5 p.m. EST.

4. How will the Settlement Amount be distributed?

The Defendants will pay $37 million, in full and final settlement of all claims, to be distributed in accordance with the following priorities:

  • $12,596,897 to the lawyers for the Class for fees, out of pocket expenses and taxes;
  • $372,000 to the Class Proceedings Fund to repay the amount advanced to pay part of the costs of the action;
  • all costs and expenses incurred in the administration of the settlement, including the costs of Epiq Class Action Services Canada, Inc. and Gregory D. Wrigglesworth of Kirwin Partners LLP, the Court appointed Administrator and Referee respectively; and
  • a pro rata share of the balance to each Class Member (the “Compensation Fund”) in accordance with the Court-approved claims process and Plan of Allocation, less the 10% levy to the Class Proceedings Fund.

The Settlement Agreement and the Plan of Allocation may be viewed here.

5. What type of compensation may I be eligible for?

Eligible Class Members will receive a pro rata share of the balance to each Class Member (the “Compensation Fund”) in accordance with the Court-approved claims process and Plan of Allocation, less the 10% levy to the Class Proceedings Fund.

The Settlement Agreement and the Plan of Allocation may be viewed here.

6. What happens if I do nothing at all?

Unless you opted out of the Action, you automatically remain a Class Member (if you qualify) and you are bound by the Settlement Agreement. You will get no compensation if you do not submit a claim before the claims deadline.

In order to participate in the Settlement, a Class Member must submit a claim to the Administrator no later than December 31, 2019 at 5 p.m. EST.

7. How do I submit a claim?

The only way to receive a compensation is to submit a duly completed Claim Form and all required supportive documentation no later than December 31, 2019 at 5 p.m. EST.

You can submit a claim online here. It’s fast, easy and secure.

You can also submit a claim by email, fax or mail at the address below. Mailed Claim Forms must be postmarked by Canada Post no later than December 31, 2019 at 5 p.m. EST. Click here to download a Claim Form.

Epiq Class Action Services Canada Inc.
Attention: Trinity Class Action Settlement Administrator
Nelson P.O. Box 20187 - 322 Rideau Street
Ottawa ON K1N 5Y5 
Telephone: 1-833-414-8042
Fax: 1-866-262-0816 
Email: info@trinityclassaction.com

Please see below the list of the documentation required in order to participate in the Settlement:

  1. a copy of government issued photo identification;
  2. a completed Claim Form;
  3. the First Notice of Reassessment;
  4. any Subsequent Notices of Reassessment, if applicable;
  5. the Confirmation Notice from Canada Revenue Agency (“CRA”), if applicable; and
  6. documents to establish that the Class Member participated in the Program and was reassessed by CRA, including the tax receipt issued by the Foundation, or the reporting letter issued by the Foundation, or a copy of a cheque that accompanied the completed pledge form, or a letter from CRA describing the particulars of the Donation, sufficient for the Administrator to determine:
    1. the value of the Donation;
    2. the value of the Class Member’s cash contribution to the Donation; and
    3. the Class Member’s actual payment of the cash contribution.

If you do not currently have copies of documents issued by the CRA, you may have success contacting the CRA or your financial advisors to obtain these documents, or signing up for an online account with the CRA.

Important: You must submit one (1) claim per donation. If you made multiple donations, you must complete one (1) Claim Form for each donation.

8. What type of supporting documentation is required and sufficient?

The following required supporting documentation must be submitted to the Administrator no later than December 31, 2019 at 5 p.m. EST.

  1. a copy of government issued photo identification;
  2. a completed Claim Form;
  3. the First Notice of Reassessment;
  4. any Subsequent Notices of Reassessment, if applicable;
  5. the Confirmation Notice from Canada Revenue Agency (“CRA”), if applicable; and
  6. documents to establish that the Class Member participated in the Program and was reassessed by CRA, including the tax receipt issued by the Foundation, or the reporting letter issued by the Foundation, or a copy of a cheque that accompanied the completed pledge form, or a letter from CRA describing the particulars of the Donation, sufficient for the Administrator to determine:
    1. the value of the Donation;
    2. the value of the Class Member’s cash contribution to the Donation; and
    3. the Class Member’s actual payment of the cash contribution.

If you do not currently have copies of documents issued by the CRA, you may have success contacting the CRA or your financial advisors to obtain these documents, or signing up for an online account with the CRA.

Important: You must submit one (1) claim per donation. If you made multiple donations, you must complete one (1) Claim Form for each donation.

9. What is the First Notice of Reassessment?

First Notice of Reassessment means the First Notice of Reassessment received by a Class Member, or in the case of a resident of Québec the First Notice of Reassessment received from each of the CRA and Revenue Québec as a result of the Class Member’s participation in the Program.

10. What are Notional Damages?

Notional Damages means the Class Member’s cash portion of their Donation(s) that was not recognized by the CRA as a valid donation, plus arrears interest as particularized in the First Notice of Reassessment for each Donation, less any arrears interest allowed pursuant to the Subsequent Notice of Reassessment(s), if any.

11. What are the Subsequent Notice of Reassessments?

Subsequent Notice of Reassessments means the Notice of Reassessment(s) received by a Class Member after the First Notice of Reassessment as a result of the Class Member’s participation in the Program.

12. How will my compensation be calculated?

The Plan of Allocation contemplates a determination of eligibility and a Distribution to each Eligible Claimant of a pro rata share of the Compensation Fund.

The Administrator will calculate the Notional Damages for each contribution to the Program, by taking into account the June 26, 2013 amendments to the Income Tax Act, specifically the new ss. 248(30) and (31), which apply with retroactive effect after December 20, 2002.

Donation Date on or before December 20, 2002

For the calculation of an Eligible Claimant’s Notional Damages where the Donation Date is on or before December 20, 2002, it will be presumed that:

  1. the entire cash portion of the Claimant’s Donation was not recognized by the CRA and, where applicable, Revenue Québec; and
  2. the amount of arrears interest from the First Notice of Reassessment will not be reduced.

Donation Date after December 20, 2002

For the calculation of an Eligible Claimant’s Notional Damages where the Donation Date is after December 20, 2002, it will be presumed that:

  1. the entire cash portion of the Claimant’s Donation was recognized by the CRA and, where applicable, Revenue Québec; and
  2. the amount of arrears interest from the First Notice of Reassessment will be reduced by 32%.

An Eligible Claimant whose Donation Date is after December 20, 2002 may rebut the 32% adjustment by providing documentation adequate for the Administrator to determine the actual percentage of the Donation that was allowed by the CRA, and where applicable, Revenue Québec. Such documentation includes, at a minimum:

  1. a Subsequent Notice of Reassessment;
  2. a Notice of Confirmation from the CRA; and
  3. a statement of account for the relevant tax year from the CRA dated on or after June 26, 2013.

CALCULATION OF THE DISTRIBUTION

The Administrator will divide the Compensation Fund by the sum of the Notional Damages of all Claimants to arrive at a pro rata ratio defined herein as the “Pro Rata Ratio”, and will then multiply the Pro Rata Ratio by the Eligible Claimant’s Notional Damages to determine the Distribution to be paid to each Eligible Claimant. The Distribution to be paid to each Eligible Claimant will be subject to a ten (10) percent deduction for the Class Proceedings Fund Levy.

13. What if I don’t agree with the Settlement Agreement or Class Counsel fees or disbursements?

The Settlement Agreement was approved by the Ontario Superior Court of Justice during the Settlement Approval Hearing held on May 15, 2019 at 10 a.m. EST.

The deadline for Class Members to object to the Settlement was May 13, 2019.

14. What if I do not want to participate in the Settlement?

The Settlement Agreement was approved by the Ontario Superior Court of Justice during the Settlement Approval Hearing held on May 15, 2019 at 10 a.m. EST.

The deadline for Class Members to opt out of the Action was October 1, 2013.

Now that the Settlement is approved, if you do nothing and you did not opt out before October 1, 2013, you automatically remain a Class Member (if you qualify) and you are bound by the Settlement Agreement. You will get no compensation if you do not submit a claim before the claims deadline.

In order to participate in the Settlement, a Class Member must submit a claim to the Administrator no later than December 31, 2019 at 5 p.m. EST.

15. Do I have a lawyer in the case?

Yes. The law firms of Strosberg Sasso Sutts LLP, and Groia & Company LLPC represent you and other Class Members in the Action.

Strosberg Sasso Sutts LLP
1561 Ouellette Avenue
Windsor ON N8X 1K5
Telephone: 519-561-6296
Fax: 1-866-316-5308
Email: trinityclassaction@strosbergco.com

Groia & Company LLPC
Wildeboer Dellelce Place
1100-365 Bay Street
Toronto ON M5H 2V1
Telephone: 416-203-2115
Fax: 416-203-9231
Email: brjones@groiaco.com

16. How will the lawyers be paid?

The Defendants will pay $37 million, in full and final settlement of all claims, to be distributed in accordance with the following priorities:

  1. $12,596,897 to the lawyers for the Class for fees, out of pocket expenses and taxes;
  2. $372,000 to the Class Proceedings Fund to repay the amount advanced to pay part of the costs of the action;
  3. all costs and expenses incurred in the administration of the settlement, including the costs of Epiq Class Action Services Canada, Inc. and Gregory D. Wrigglesworth of Kirwin Partners LLP, the Court appointed Administrator and Referee respectively; and
  4. a pro rata share of the balance to each Class Member in accordance with the Court-approved claims process and Plan of Allocation, less the 10% levy to the Class Proceedings Fund.

The Settlement Agreement, the Plan of Allocation and a description of the claims process may be viewed here.

17. How do I obtain more information?

You can obtain more information about this Action by contacting the Court appointed Administrator:

Epiq Class Action Services Canada Inc.
Attention: Trinity Class Action Settlement Administrator
Nelson P.O. Box 20187 - 322 Rideau Street
Ottawa ON K1N 5Y5 
Telephone: 1-833-414-8042
Fax: 1-866-262-0816 
Email: info@trinityclassaction.com