Negligence and Fiduciary Duty

Cases

Ozerdinc Family Trust v Gowling, 2017 ONSC 6

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Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(5.8) s. 104(5.8) acknowledged to apply to replacement trust 126

Deluca v Canada, 2016 ONSC 3865

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Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) no tort damages against CRA for tort damages based on its denial of deductions 261
Tax Topics - Other Legislation/Constitution - Constitution Act, 1982 - Subsection 15(1) tax shelter participants are not an analogous class 89

Felty v. Ernst & Young LLP, 2015 BCCA 445

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Tax Topics - General Concepts - Agency presumption that law firm agreement binds client 108

Livent Inc. v. Deloitte & Touche, 128 OR (3d) 225, 2016 ONCA 11

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Tax Topics - General Concepts - Illegality auditors liable for failure to detect the company’s own fraud effected through its senior management 123

Canada v. Scheuer, 2016 DTC 5011 [at 6551], 2016 FCA 7

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Tax Topics - Income Tax Act - Section 237.1 - Subsection 237.1(5) investors in a gifting tax shelter could not sue CRA for issuing a tax shelter number 147

Taiga Building Products Ltd. v. Deloitte & Touche, LLP, 2014 DTC 5082 [at 7068], 2014 BCSC 1083

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Leroux v. CRA, 2014 DTC 5068 [at 6923], 2014 BCSC 720

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Groupe Enico inc. c. Agence du revenu du Québec, 2013 QCCS 5189

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Tax Topics - General Concepts - Misfeasance damages for inflated assessments 137

Lipson v. Cassels Brock & Blackwell LLP, 2013 ONCA 165, rev'g 2012 DTC 5013 [at 6604], 2011 ONSC 6724

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Charette v. Trinity Capital Corporation, 2012 DTC 5100 [at 7061], 2012 ONSC 2824

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Lemberg v. Perris, 2010 DTC 5132 [at 7132], 2010 ONSC 3690

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Hodgkinson v. Simms (1994), 117 DLR (4th) 161, 95 D.T.C 5135, [1994] 3 S.C.R. 377

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285614 Alberta Ltd. and Maplesden v. Burnet, Duckworth & Palmer, [1993] WWR 374, 8 BLR (2d) 280 (Alta. Q.B.)

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Tax Topics - Income Tax Act - Section 15 - Subsection 15(2) demand note not bona fide repayment arrangement 53

J.F. Newton Ltd. v. Thorne Riddell, 91 DTC 5276 (BCSC)

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See Also

Halsall & Ors v Champion Consulting Ltd & Ors, [2017] EWHC 1079 (QBD)

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Mehjoo v. Harben Barker, [2014] BTC 17, [2014] EWCA Civ 358

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Articles

Jack Bernstein, "Accountants Limit Liability for Negligence", Canadian Tax Highlights, Vol. 24, No. 6, June 2016, p. 11.

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Thomas E. McDonnell, "Tax Avoidance, Morality, and Professional Responsibility", Tax for the Owner-Manager, Volume 14, Number 1, January 2014, p. 5.

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Shaira Nanji, "Can Taxpayers Successfully Sue the CRA for Negligence", CCH Tax Topics", No. 2171, October 17, 2013, p. 1

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