Written Agreements Evidence

News & Analysis as of

Rectification in a Tax Context: The Intention Standard Prevails

A drafting mistake in an agreement can result in significant and unintended tax consequences. In the recent case of Baytex Energy Ltd. v. Canada (Attorney General) (Baytex), the Court of Queen’s Bench of Alberta (Court)...more

The Quest For Contractual Certainty

The California Supreme Court has re-examined and largely restricted the scope of the parol evidence rule (Code of Civil Procedure §1856) in the case of RiverIsland Cold Storage, Inc. v. Fresno-Madera Production Credit...more

The California Supreme Court Makes It Easier To Attack Written Contracts

On January 14, 2013, the California Supreme Court overruled a decision it issued 78 years ago, making it easier for parties to a written contract to offer evidence showing fraud in the making of the contract. The...more

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