In the case at hand, McGuinty Law Offices Professional Corporation ("McGuinty Law"), an applicant law firm, sought the release of funds held by Toronto Dominion Bank ("TD Bank"). These funds had been mistakenly transferred to the wrong accounts as part of fraudulent activities. TD Bank had frozen the account containing the disputed funds pending a court decision. The respondent, Mr. Beant Baring, opposed the release, asserting ownership of the frozen funds. Fraudsters had manipulated McGuinty Law's email system, leading employees to transfer funds to unauthorized accounts. In total, $959,102.05 was fraudulently diverted. McGuinty Law discovered the fraud, leading to a court application for a Norwich Order, permitting TD Bank to trace funds. TD Bank identified an account held by 13819850 Canada Inc. controlled by Mr. Baring as the recipient of $254,139.82 related to the fraudulent wire transfer. The court found Mr. Baring's explanations lacking credibility and determined that the Simms/BMP test was met. The court ordered the release of $254,068.82 to McGuinty Law, with costs of $7,448.00 to be borne by Mr. Baring.