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Canada (Attorney General), 2017 BCSC 209-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission no rectification of considered decision not to distribute trust income The petitioner was a personal trust, with another trust (“Alta Trust”) as its sole income and capital beneficiary. ... In finding that the rectification doctrine did not assist the petitioner, Weatherill J stated (at paras 29 and 30): Fairmont Hotel …made clear that rectification is limited to cases where a written instrument has incorrectly recorded the parties’ antecedent agreement. … There is no written agreement or other document, including the petitioner’s 2012 T3 tax return, which incorrectly records the petitioner’s intentions at the time that the document was prepared. ...

Crean v Canada (Attorney General), 2019 BCSC 146-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission a sale agreement rectified to turn it into a 2-step sale that no longer generated a s. 84.1 dividend Two of the petitioners were two brothers (Thomas and Michael) who each owned 50 of the 100 issued and outstanding common shares of a holding company (Crean Holdings). ... I disagree. … Thomas Crean and Michael Crean had a prior definite and ascertainable agreement. ...

Attorney General of Canada, 2013 DTC 5058 [at 5824], 2013 ONSC 781-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission no evidence of instructions to ensure s. 107(2) rollout from trust The taxpayer settled a family trust in 1992 with $5000, which was used to purchase shares in a business corporation. ...

., 2015 QCCA 838, aff'd 2016 SCC 55-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission transactions achieved purpose of neutralizing FX fluctuations and were not intended to avoid FAPI The professional advisors of the respondent ("PJC Canada") recommended two alternatives ("Scenarios 1 and 2") for it to neutralize the effect of foreign exchange fluctuations on the value of its investment in its wholly-owned U.S. subsidiary ("PJC USA"). ...

AGC, 2023 ONSC 6193-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission family trust deeds rectified to reflect the drafting contemplated in the original tax plan The two applicant trusts were formed in order to acquire the common shares of a corporation (“Signature”) in an estate freezing transaction. ...

BCM Cayman LP & Anor v Commissioners for His Majesty's Revenue and Customs, [2023] EWCA Civ 1179-- summary under Corporation Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Corporation UK LLP is a corporation In the course of finding that an unincorporated body (a Cayman LP) could not be a member of a UK LLP, Whipple LJ stated (at para. 47): UK LLP is a UK corporate body governed by the Limited Liability Partnership Act 2000 which imposes a number of requirements, including … the requirement that members must subscribe their name to the incorporation document …. ...

BCM Cayman LP & Anor v Commissioners for His Majesty's Revenue and Customs, [2023] EWCA Civ 1179-- summary under Subsection 102(2) Summary Under Tax Topics- Income Tax Act- 101-110- Section 102- Subsection 102(2) a two-tier partnership structure can be legally respected as such if the upper-tier partnership is a limited partnership The taxpayer (“Cayman Ltd.”) was a Cayman company which was the general partner of a Cayman LP (“Cayman LP”). ... He was not considering the position of limited partners in a limited partnership, whose role is limited and circumscribed by statute. … Cayman LP's business was carried on by its general partner (Cayman Ltd) and … the limited partners (including Fyled) were prohibited by Cayman law from taking part in Cayman LP's business …. ... A further basis for finding that Fyled was not a member of the UK LLP was that Cayman LP could not (and was not) recorded as a member of the UK LLP, nor was Fyled (para. 47): In any event, UK LLP is a UK corporate body governed by the Limited Liability Partnership Act 2000 which imposes a number of requirements, including … the requirement that members must subscribe their name to the incorporation document …. ...

Canada, 2014 ONSC 7302, aff'd supra, rev'd 2016 SCC 56-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission continuing non-specific intention to maintain a tax neutral structure In order to facilitate the acquisition in 2002 of a hotel in Washington by a REIT ("Legacy") of which it was the manager, Fairmont Hotels Inc. ... As he was bound by Juliar, he did not have the "luxury" of following Graymar and, in any event, he did not think that Brown J in that case "has accurately described what happened in Juliar " (para. 41). ...

Clark v HM Revenue and Customs, [2020] EWCA Civ 204-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt there can be a payment even where there is a resulting trust in favour of the payor The taxpayer, a retired UK businessman, implemented a scheme to transfer funds (the “Suffolk Life Transfer") from his self-invested personal pension plan ("SIPP") to a second pension scheme (the “LML Pension,” of which the taxpayer was the sole member and whose named employer was a Cyprus company that entered into an employment contract with the taxpayer) in order to free up those funds for investment by him in the London residential property market. ... Unbeknownst to the participants, the LML Pension was void for uncertainty, as to which Henderson LJ stated (at para. 37): It is agreed … that the effect of the failure of the trusts of the LML Pension is that the transfer conveyed only bare legal title to the money, because an immediate resulting trust arose by operation of law. ... The money was intended to pass from the control and supervision of one registered pension scheme to another …. ...

Canada, 2015 ONCA 441, aff'g 2014 ONSC 7302, leave granted, SCC docket 36606-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission continuing non-specific intention to maintain a tax neutral structure In order to facilitate the acquisition in 2002 of a hotel in Washington by a REIT ("Legacy") of which it was the manager, Fairmont Hotels Inc. ... " In dismissing the crown's appeal, Simmons JA stated (at paras. 10, 12): Juliar … does not require that the party seeking rectification must have determined the precise mechanics or means by which the party's settled intention to achieve a specific tax outcome would be realized. ...