Rectification & Rescission

BCSC lacked the jurisdiction to consider a request to rectify a clause in a family trust indenture whose interpretation was at issue in an impending TCC appeal

trust allocation resolution rectified so as to set out specific amounts

corporate reorganization documents could not be rectified to correct for an unforeseen Pt. IV tax issue

capital dividends were agreed to be paid in amounts that overlooked a CDA deficit: no rectification

annulment ordered of two donations

rectification available notwithstanding lack of due diligence on part of plaintiff

bankruptcy proposal which CRA had misinterpreted is corrected pursuant to discretion under the BIA

family trust deeds rectified to reflect the drafting contemplated in the original tax plan

transaction documents rectified because they did not implement the parties' intention to not trigger Part IV tax

date of Quebec agreement did not reflect the parties’ existing intention to realize a loss