Rectification

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Supreme Court Rules on Rectification Remedy Under Québec Civil Law in the Tax Context

The question whether rectification of contracts is a remedy available to parties under the Québec Civil Code (CCQ), previously unsettled in Québec civil law, was answered in the affirmative by the Supreme Court of Canada in...more

Supreme Court Endorses Key Tax Principle: Tax Law Should Follow Private Law Agreements

The Supreme Court of Canada recently endorsed a fundamental principle in Canadian tax law – namely that absent sham or statutory recharacterization rules, “tax law applies to transactions governed by, and the nature and legal...more

The Supreme Court of Canada Settles the Issue: Quebec Taxpayers May Seek Rectification for Mistakes that Have Unintended Tax...

On November 28, 2013, the Supreme Court of Canada rendered an important decision recognizing the right of the parties, under Quebec civil law, to rectify an agreement that gave rise to unintended tax consequences, with...more

Supreme Court Of Canada: Rectification Is Alive And Well In Quebec

Earlier today, the Supreme Court of Canada delivered its decision in two Quebec rectification cases, Agence du Revenu du Quebec v. Services Environnementaux AES Inc. and Agence du Revenu du Quebec v. Jean Riopel. In a...more

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