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Corporate Taxes Supreme Court of Canada Canada

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SCC Confirms General Intention not Sufficient for Rectification in Tax Cases

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On December 9, 2016, the Supreme Court released its decisions in two tax rectification cases: Jean Coutu Group (PJC) Inc. Canada (Attorney General), 2016 SCC 55 and Canada (Attorney General) Fairmont Hotels Inc., 2016 SCC 56....more

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Supreme Court of Canada Grants Leave to Appeal in Fairmont Hotels Inc.

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The Supreme Court of Canada recently granted leave to appeal from the Ontario Court of Appeal decision in Fairmont Hotels Inc v Canada (Attorney General), 2015 ONCA 441. This follows the granting of leave in the Jean Coutu...more

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Ontario Court Follows Juliar and Allows Rectification of a Series of Transactions

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Given the Supreme Court’s recent granting of leave to appeal in the Jean Coutu case, which I blogged about earlier (Supreme Court of Canada to Hear Tax Rectification Case), the Ontario Court of Justice’s decision to follow...more

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