Appeals - Appeal is from Order not Reasons. Ross v. Canada Trust Company
In Ross v. Canada Trust Company (Ont CA, 2021) the Court of Appeal considers the principle that an appeal is from an order, not reasons:
 The Respondents’ cross-appeal reflects a misunderstanding of the nature of an appeal. As s. 6(1)(b) of the Courts of Justice Act, R.S.O. 1990, c. C.43, states, an appeal lies to this court from a “final order” of a judge of the Superior Court of Justice, save for orders from which appeals lie to the Divisional Court. The authorities are clear: an appeal lies from the order or judgment, not the reasons for them: R. v. Sheppard, 2002 SCC 26,  1 S.C.R. 869, at para. 4. This important distinction is explained succinctly in John Sopinka, Mark Gelowitz & W. David Rankin, Sopinka and Gelowitz on the Conduct of an Appeal, 4th ed. (Toronto: LexisNexis, 2018), at §1.11:. Amphenol Canada Corp. v. Sundaram
It is a fundamental premise in the law of appellate review that an appeal is taken against the formal judgment or order, as issued and entered in the court appealed from, and not against the reasons expressed by the court for granting the judgment or order. Although the appellate court will frequently discover in the reasons for judgment errors of law that ultimately ground the reversal of the judgment or order, it is the correctness of the judgment or order that is in issue in the appeal, and not the correctness of the reasons.
In Amphenol Canada Corp. v. Sundaram (Ont CA, 2019) the Court of Appeal commented as follows:
 Moreover, the law is clear that an appeal lies from the order, not the reasons for granting the order: Grand River Enterprises v. Burnham (2005), 2005 CanLII 6368 (ON CA), 197 O.A.C. 168 (C.A.), at para. 10. As such, the appeal is not from the reasons of Faieta J., in which he held that he accepted there was a prima facie case of fraud.. Brunning v. Canada (Attorney General)
In Brunning v. Canada (Attorney General) (Ont CA, 2018) the Court of Appeal states the oft-repeated rule that appeals are from the order, not the reasons for them being given:
 As understandable as the appellant’s concerns may be, those concerns do not give rise to a right of appeal in this court. The Eastern Administrative Judge’s comments about counsel are not part of the order he made. The order consists of the direction that the appellant and her client appear as required before the IAP Adjudicator on January 19. The essence of the order is found at para. 35 of the January 15 Direction:. Ontario Wealth Management Corporation v. Sica Masonry and General Contracting Ltd.
I, therefore, direct Ms. Brunning to appear and participate in the closing submissions as directed by the IAP Adjudicator on Friday, January 19, 2018. I direct her to advise Court Counsel whether she will comply or will refuse to comply with this direction by no later than Wednesday, January 17, 2018, 4:00 p.m. An appeal lies only from the terms of an order and not from the reasons for judgment giving rise to the order: Grand River Enterprises v. Burnham (2005), 10 C.P.C. (6th) 136, at paras. 9-10 (Ont. C.A.).
In Ontario Wealth Management Corporation v. Sica Masonry and General Contracting Ltd. (Ont CA, 2014) the Court of Appeal noted the requirement that an order appealed from must be formalized for purposes of the appeal, and the principle that an appeal is of the order or judgment below, not of the reasons for decision:
 When the motion was heard, there was no signed and entered order before the court. The appeal lies from the order, not from the reasons: see Re Bearcat Exploration Ltd., 2003 ABCA 365 (CanLII), 2003 ABCA 365, at para. 13. The formal order must be before an appellate court, because it is the correctness of the disposition, and not the reasons, which is in issue: see Re Smoke (1989), 77 C.B.R. (N.S.) 263 (Ont. C.A.).. Butera v. Chown, Cairns LLP
In Butera v. Chown, Cairns LLP (Ont CA, 2017) the Court of Appeal restated case authority for the well-established rule that appeals are from Orders, not from Reasons for Decision.
 In my view, the motion judge erred in law in framing the issue as an analysis of whether there was an appeal from the “finding” of no misrepresentation. While issue estoppel may be based on reasons alone (see Donald J. Lange, The Doctrine of Res Judicata in Canada, 4th ed (Markham, ON: LexisNexis Canada, 2015) at pp. 16-18), an appeal is from an order or a judgment, not from the reasons for decision: Fram Elgin Mills 90 Inc. v. Romandale Farms Ltd., 2016 ONCA 404 (CanLII), 131 O.R. (3d) 455, at para. 33; and Glennie v. McD. & C. Holdings Ltd., 1935 CanLII 32 (SCC),  S.C.R. 257, at p. 268.