Brogan Family Trust – Ontario Supreme Court finds that CRA need not be notified of a rectification application to save unassessed tax

In Ontario, there generally is no need to notify CRA of a rectification application if the tax to be saved or avoided through the rectification has not yet been assessed by CRA.

Neal Armstrong. Summary of Canada (Attorney-General) v. Brogan Family Trust, 2014 ONSC 6354 under General Concepts – Rectification.