What is proposed common issue (d) under the Corporations Tax Act?

Proposed common issue (d) raises the possibility that an aggregate assessment of damages might be made. This is essentially a question for the trial judge but is often discussed at the certification stage and is sometimes included as a common issue because of the bearing it may have on the preferability, and manageability, of the procedure under the CPA. On this issue, I am in agreement with the submission of counsel for the plaintiffs that the case is indistinguishable from Cloud – in which the possibility of an aggregate assessment was included as a common issue - and distinguishable from Bywater v. Toronto Transit Commission, [1998] O.J. No. 4913 (G.D.) on which defendant's counsel relied.