Justice for all, sooner or later

BERTRAND MAROTTE

MONTREAL- From Saturday's Globe and Mail

Published Friday, Apr. 15, 2011 7:05PM EDT

A Quebec Superior Court judge has ruled that the auditors for a
real-estate-investment company at the centre of a $1.6-billion financial
collapse were negligent, ending a 12-year legal battle by investors in
Montreal-based Castor Holdings Ltd.

"The whole team at our firm feels incredibly exhilarated," said Mark Meland
of Fishman Flanz Meland Paquin LLP, one of the lead lawyers acting for the
investors in Castor, which collapsed in 1992.

"It's a big, big win."

Despite the epic length of the case, which is believed to be the longest
trial in Canadian history, Friday's ruling is not likely to be the last
word. Prior to the result, both sides said an appeal was expected, no matter
who won.

The Castor litigation, which is also believed to be the largest auditors'
negligence case in Canada, could end up having broader implications for the
auditing profession across the country.

Many shareholder lawsuits against auditors don't get very far because of
previous court decisions that auditors can't be held professionally
responsible for misrepresentations by clients, said Toronto-based forensic
accountant Al Rosen.

Friday's decision may help bolster the case for auditors' responsibilities
in situations where fraud or other financial irregularities occur, he said.

"I hope it wakes up the rest of Canada, but I'm not expecting any immediate
change," he said. "Perhaps it will encourage lawmakers to pass tougher
legislation."

Castor was the creation of German-Canadian businessman Wolfgang Stolzenberg,
who is on the RCMP's wanted list for alleged fraud and believed to be living
in Germany.

Following the collapse, a group of investors - including major European
banks, Chrysler Canada Inc.'s pension fund and two Canadian credit unions -
filed lawsuits totalling about $1-billion against Coopers & Lybrand,
Castor's auditor, allegedly it failed to properly audit the company.

Their case has dragged on for more than 16 years, 12 of them in court, and
included the filing of more than 18,000 exhibits.

In a hefty 752-page decision released Friday, Madam Justice Marie St-Pierre
of the Quebec Superior Court ruled that Coopers & Lybrand failed to perform
its professional services as auditors, in accordance with generally accepted
auditing and accounting standards.

She said Coopers & Lybrand also issued "faulty opinions" concerning Castor's
financial situation.

"This outcome is disappointing for our clients," said Yvan Bolduc of Heenan
Blaikie LLP, a member of the legal team acting for the defendants. He did
not rule out an appeal.

"We're studying [the decision] and when we are done, we will make the
appropriate recommendation to our clients."

Judge St-Pierre's judgment relates directly to one investor's case, that of
Peter Widdrington - the former chief executive officer of John Labatt Ltd.
and chairman of the Toronto Blue Jays baseball club - who died in 2005, when
the trial was in its seventh year. The Widdrington ruling sets out the
common issues and is binding on other pending actions brought against
Coopers & Lybrand by other investors in the Castor fiasco.

The judge ruled that Mr. Widdrington suffered damages as a direct result of
negligence on the part of Coopers & Lybrand and ordered that his estate be
compensated $2.7-million plus court costs and interest.

The judgment concluded that Castor's audited financial statements for 1988,
1989 and 1990 were materially misstated and misleading, and that Coopers &
Lybrand periodically issued other faulty opinions on its financial position
from 1988 to 1991.

The findings of professional negligence are applicable to and binding in
respect of the other pending actions against Coopers & Lybrand, which add up
to more than $1-billion, according to Mr. Meland.

Mr. Meland, who was present on the first day of the trial back in September
of 1998, said it's gratifying that such a long and arduous legal journey has
ended with a win that essentially upholds all of the principal positions put
forward by the plaintiff.

Among the reasons the trial - which comprised two proceedings - took so long
were the difficulties of gathering evidence from dozens of Castor offices in
Canada and abroad, plus an interruption when the presiding judge underwent
heart surgery and subsequently had to be replaced.

More related to this story

 

BERTRAND MAROTTE

MONTREAL - Globe and Mail Update

Bleak House, Dickens' tale of seemingly endless legal jousting, comes to mind.

One expert witness was in the box for a total of nearly four years. The trial itself was in its eighth year before a halt last fall. The initial lawsuit was launched in 1993.

The presiding judge underwent heart-related surgery last year at the age of 71 and subsequently had to abandon the marathon proceedings.

A key plaintiff - Peter Widdrington, the former beer-company executive and chairman of the Toronto Blue Jays baseball club - died in 2005.

The mountains of data piling up in courtroom 1503 of the Palais de Justice in Old Montreal long ago squeezed out the rows of spectator seats and a storage room had to be enlisted to take up the overflow.

It has been dubbed Canada's longest-running trial and it is entering a new phase under a new judge and strict orders to wrap things up by ... 2010. If the deadline is actually met, a legal appeal could drag out the matter for several more years.

The case involves the financial wreckage left by the 1992 collapse of Castor Holdings Ltd., a Montreal-based private real-estate investment bank. Castor - the brainchild of German-Canadian entrepreneur Wolfgang Stolzenberg, who is now on the RCMP's wanted list for alleged fraud - left $1.6-billion in debts.

A group of investors who lost out in the fiasco - including European banks, Chrysler Canada Inc.'s pension fund and credit unions in British Columbia and Saskatchewan - are suing Castor's former auditor Coopers & Lybrand, a predecessor of PricewaterhouseCoopers LLP, for about $1-billion.

They allege in Quebec Superior Court that the firm was negligent in failing to properly audit Castor and grossly misrepresented the health of Castor. Coopers denies any wrongdoing.

The case is a test for about two dozen related lawsuits that are on hold pending a decision on Coopers' liability.

Montreal lawyer Leonard Flanz, 69, has been acting for the plaintiffs since 1995.

"Yes, it's rather incredible. This should not have lasted this long," he says.

Among the reasons for the glacial pace were difficulties in gathering evidence that was scattered among dozens of Castor offices in Canada and abroad, including Curacao, Lichtenstein and Switzerland, he said.

Mr. Flanz also alleges that the defence has used every delaying and evasion tactic in the book.

Yvan Bolduc, the lead lawyer for the defence, replies that the defence has had no choice but to deal as best it can with the plaintiffs' "shotgun approach," which he said involves attacking every tiny detail, requiring time-consuming rebuttals.

As well, getting testimony from witnesses scattered around the world proved difficult and took up much time, he said.

He agrees that the case is "absolutely unique.

"It's very long. It's almost gone beyond reason."

When he predicted at the outset that the trial would run about three years, he was dubbed "alarmist" by some members of the plaintiffs' team, he recalls.

"They said nine months."

Outspoken portfolio manager and investor-rights champion Stephen Jarislowsky is not amused by the way the case has ground its way through the justice system and cost millions of dollars in legal fees and taxpayers' money.

"I think it's a joke," he said.

"It's a total travesty of justice," says Mr. Jarislowsky, who was a character witness for Mr. Widdrington. "There has to be a better way than this."

Mr. Flanz says the new aspects that come up in the seemingly endless case help him cope.

"You're limited to one file. On the other hand, the file has so many facets to it, almost like when you cut a diamond: there are shapes and perspectives that emerge, new issues of the law that arise which are interesting."

The latest twist came recently when the defence team requested that the newly appointed judge - Madam Justice Marie St-Pierre - recuse herself because of a possible conflict-of-interest: Her son and daughter are employed as lawyers at a Montreal firm acting as counsel to one of the plaintiffs.

The request was turned down earlier this month by Judge St-Pierre and the defence has given notice it's going to seek leave to appeal the decision.

That means - yes - yet another delay.

"It's not a happy turn of events," Mr. Flanz said. "You could see that the [new judge] was anxious to get the ball rolling again."

 

 

Warrant issued for Castor Holdings boss
André Picard
Montreal— ANDRÉ PICARD The Globe and Mail
Published Monday, Apr. 10, 2000 12:00AM EDT
Last updated Wednesday, Apr. 13, 2011 7:27PM EDT

A Canada-wide warrant has been issued for the arrest of a former Montreal businessman suspected of orchestrating one of the country's most colossal frauds.

The warrant, issued last week, lists 41 criminal allegations against Wolfgang Stolzenberg, owner of Castor Holdings Ltd., a Montreal-based holding company and real estate lender.

The charges pertain to more than $200-million in losses by Canadian firms, but federal prosecutor Claude Haccoun told the Montreal Gazette they are "just the tip of the iceberg" and many more charges could follow.

The RCMP has been investigating Castor's collapse for more than six years. Investigators refused to comment on the case, saying they are planning a press conference tomorrow in Montreal.

Police are expected to announce that an international warrant is also being issued against Mr. Stolzenberg. The 59-year-old businessman is believed to be living in Darmstadt, Germany. There is no extradition treaty between Canada and Germany.

Castor filed for bankruptcy in 1992 with more than $1.6-billion owing, mostly to pension funds and banks.

A civil case against Coopers & Lybrand, Castor's auditors, is continuing. In a series of related lawsuits, investors are seeking to recoup more than $1-billion, alleging that audited statements misrepresented the financial health of the company.

The biggest victim of the alleged frauds is Chrysler Canada Ltd., which invested $176-million from its employee pension fund in Castor. Castor and its principals have always denied any wrongdoing, blaming a meltdown in commercial real estate for the company's collapse.