The Supreme Court will consider the correctness of the Juliar rectification doctrine in Fairmont Hotels

In Fairmont Hotels, the Ontario Court of Appeal followed Juliar in finding that a continuing (non-specific) intention to avoid an inappropriate tax result was a sufficient basis for rectification. This contrasted with the approach in Harvest Operations and Graymar (both in Alberta), suggesting that the rectification "fix" should accord with a specific plan that was in place at the closing.

The Supreme Court has now granted leave in Fairmont Hotels. It has also granted leave in Jean Coutu.