The result in Ferri v R, 2024 TCC 255, is fact-driven: the court found (at para 25)
In these circumstances, there is simply insufficient credible, consistent, reliable evidence to allow the Court to conclude on a balance of probabilities that Mr. Ferri delivered a written resignation as director to the corporation effective October 31, 1999.
The case offers interesting insight, however, into what an experienced trial judge expects of an appellant who claims he resigned as a director many years ago. Where is the corporate minute book? Who directed the corporation after the supposed resignation? Who took over as a director? Has that person testified? Who were the shareholders of the corporation? Have they testified? Did the appellant make a records request of the relevant government ministry? The judge was not satisfied with the answers, or lack of them, for these questions, among others, and so the appeal was dismissed.
