Paul Perell in “Intermeddlers or Strangers to the Breach of Trust or Fiduciary Duty”, 21 A.Q. 94 (1999) lists the necessary elements of knowing assistance at pages 106 and 107, based on Air Canada v. M & L Travel Ltd: 1. the existence of a trust or fiduciary relationship; 2. the trustee’s or fiduciary’s fraudulent or dishonest breaches of his or her equitable duty; 3. the stranger has actual knowledge of the misconduct, and 4. the stranger assists in the fraudulent or dishonest design.
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