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Brogan Family Trust, 2014 ONSC 6354-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission no obligation to notify Crown if tax liability which was relieved has not been assessed The respondent family trust obtained a rectification order, to permit trust distributions to minor grandchildren beneficiaries, on 26 November 2010, which was shortly after a sale of a business by the trust. ... In dismissing this motion, Ray J stated (at para. 13): I am not persuaded that… CCRA [sic] was affected by the order of McLean, J. … [After citing Canada v. ... Richter & Associates, [2000] OJ No. 2073 (Ont SC) aff'd [2001] OJ No. 1087 (Ont CA)]. ...

Ernst & Young LLP, 2015 BCCA 445-- summary under Agency Summary Under Tax Topics- General Concepts- Agency presumption that law firm agreement binds client The appellant’s B.C. law firm retained Ernst & Young to provide her with U.S. tax advice in connection with negotiating a separation agreement with her husband. ... In finding that the appellant was bound by the engagement agreement, Newbury JA applied (at para. 38) the principle in Shaw, Salter & Plommer v. Phipps & Cosgrove (1926) 37 B.C.R. 184 “that as a general rule, solicitors will be taken to be contracting on behalf of their clients in the course of their practice.” ...

Bosa v Canada, 2025 BCSC 1284-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- 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 The petitioners were the beneficiaries of a family trust, who sought to rectify the terms of the Trust Indenture to clarify that the assets of the trust had vested indefeasibly in them on the date defined in the Trust Indenture as the "Distribution Date," which occurred approximately 10 months before the 21st anniversary of the formation of the trust. ... Canada … 2013 ABQB 489, at para. 61. … The interpretation of the Trust Indenture which they [the petitioners] urge me to adopt is based on the same arguments that the Reassessment officer considered and rejected. Those arguments are the subject of the appeal to the Tax Court …. In further finding that, even if she had jurisdiction, rectification would not be appropriately granted, she stated (at para. 58) that “[i]t is well established that equitable relief is not available to avoid unanticipated adverse tax consequences which arise from the ordinary operation of the Income Tax Act … Collins Family Trust ….. ...

Canada (Attorney General), 2016 ONSC 2737-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission date of capital dividend declaration rectified to eliminate Part III tax The corporate applicant intended to distribute the applicable portion of a “capital gain” (likely, goodwill proceeds) from a business sale as a capital dividend. ... Before amending the directors’ resolution nunc pro tunc to change its date to November 1, 2012, Dunphy J stated (at paras. 7, 9): This case is quite unlike… Birch Hill … decided by me…[where] [t]he rectification sought would have materially re-ordered the transaction in ways that nobody had considered at the relevant time. There was a specific intention to allocate specific proceeds of a specific transaction to a specific tax account – the capital dividend account – to achieve a specific tax goal. ...

Canada (Attorney General), 2013 ABQB 489-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission superior court declines jurisdiction in tax dispute The federal Minister assessed the settlor of the appellant trust on the basis that the trust's taxable capital gain and investment income were taxable in his hands because the trust was a sham or invalidly settled, or because s. 75(2) applied. ... In dismissing an application to the Court to declare that the trust was valid, Nixon J adverted to the principle in Addison & Leyen Ltd v Canada, 2007 SCC 33 (CanLII), [2007] 2 S.C.R. 793, at para. 11 that "Judicial review should not be used to develop a new form of incidental litigation designed to circumvent the system of tax appeals established by Parliament and the jurisdiction of the Tax Court," and stated (at para. 66): The only dispute with respect to the validity of the Trust is with the CRA in relation to the payment of tax. ...

Will Kare Paving & Contracting Ltd. v. The Queen, 98 DTC 6203 (FCA)-- summary under Class 39 Summary Under Tax Topics- Income Tax Regulations- Schedules- Schedule II- Class 39 The taxpayer purchased an asphalt plant with the expectation that it would sell up to 40% of the production of the plant to third parties and use the balance in its own asphalt paving business. ... Furthermore, the Coopers & Lybrand case (94 DTC 6541) had been properly applied in finding that the taxpayer's own use under contracts that were for working materials and not in respect of the sale of goods did not represent the purchase of "goods for sale or lease". ...

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). ...

Customs & Excise Commissioners, [2001] BTC 5083 (HL)-- summary under Supply Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Supply Fees which the Appellant received from credit cardholders were found to be consideration for a single supply of insurance services. After quoting the statement in Customs & Excise Commissioners v. Madgett, [1998] BTC 5440 that "a service must be regarded as ancillary to a principal service if it does not constitute for customers an aim in itself, but a means of better enjoying the principal service applied", Lord Slynn found (at p. 5090) that: "If one asks what is the essential feature of the scheme or its dominant purpose, perhaps why objectively people are likely to want to join it, I have no doubt it is to obtain a provision of insurance cover against loss arising from the misuse of credit cards or other documents. ...

Hancock & Anor v Revenue and Customs, [2019] UKSC 24-- summary under Redundancy/reading in words Summary Under Tax Topics- Statutory Interpretation- Redundancy/reading in words phrase read out of provision to give effect to intent The taxpayers relied on a literal interpretation of provisions to rely on proposition that it had avoided tax on a capital gain on the sale of their domestic private company for foreign-currency denominated loan notes through a partial conversion of some of the loan notes into qualifying corporate bonds (“QCBs”) and with the QCBs and the unconverted loan notes then being converted into one series of secured discounted loan notes (“SLNs”), with such notes then being sold on an exempt basis. ... However, she then stated (at paras. 21, 23-24, 26): [T]he appellants’ interpretation result would be inexplicable in terms of the policy expressed in these provisions. … Floyd and Lewison LJJ [below] did not give any meaning to the words “or include” in section 116(1)(b), but as I see it this was appropriate because … it is clear that the intention of Parliament was that each security converted into a QCB should be viewed as a separate conversion …. ... This enables the court, when interpreting a statute, to adopt (my words) a strained interpretation in place of one which would be contrary to the clear intention of Parliament. … Nothing in this judgment detracts from the principle in Luke but in my judgment, it is unnecessary to consider its application in this case because … the construction of the relevant provisions is clear without resort to it. ...

Collins Family Trust v Canada (Attorney General), 2019 BCSC 1030, aff'd 2020 BCCA 196, rev'd 2022 SCC 26-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission Fairmont cast doubt on but did not overrule Pallen After noting that the applications before him for the rescission of transactions entailing reliance on an interpretation of s. 75(2) that was established by Sommerer to be incorrect – and that in Pallen “which concerned an almost identical set of facts … rescission was granted” (para. 3), Giaschi J stated (at para. 5): I agree with the submissions of the respondent that the decisions... in Fairmont and Jean Coutu have seriously undermined Pallen. ... [holding] that a tax plan similar to the ones before me (and therefore also similar to the plan in Pallen) constituted abusive tax avoidance and was subject to GAAR. … In Satoma the primary purpose was found by the trial judge to be to avoid payment of any tax…. ...