Based on the decision in GAP Mining supply Inc. v. 0865970 BC Ltd., which of the following is false?

a. one of the cases relied on by the plaintiff council was a case from the supreme court of Canada which describes the conceptual approach to fiduciary duties as a three steps analysis . the name of the supreme court of Canada case is Hodgkinson v. Simms.

b. at the time of trial , Mr. Herbert was what was then called a charted accountant , who had participate with Mr. Briere , for two years .

c. One of the cases relied upon by the Defendants council was a case from the Alberta court of Appeal , known as Financial Management Inc. v. Planidin , which includes criteria regarding the citation of an ad hoc fiduciary relationship.

d. The trial judge held that the evidence did not support the Plaintiffs claim of a breach of duty or duties on the part of the Defendants.