Deloitte & Touche v. Livent Inc. (Receiver of), 2017 SCC 63, [2017] 2 SCR 855 -- attach -- Negligence, Fiduciary Duty and Fault
auditor negligence in providing comfort to investors in a public company did not result in liability
Negligence, Fiduciary Duty and Fault
Halsall & Ors v Champion Consulting Ltd & Ors, [2017] EWHC 1079 (QBD) -- attach -- Negligence, Fiduciary Duty and Fault
knowledge that advice – that investing in a tax shelter was a “no brainer” - was negligent, accrued when HMRC started investigating
Ozerdinc Family Trust v Gowling, 2017 ONSC 6 -- attach -- Negligence, Fiduciary Duty and Fault
test of causation of damages from professional negligence is a “but for” test
Deluca v Canada, 2016 ONSC 3865 -- attach -- Negligence, Fiduciary Duty and Fault
CRA has no duty to protect taxpayers from participating in tax shelters
Felty v. Ernst & Young LLP, 2015 BCCA 445 -- attach -- Negligence, Fiduciary Duty and Fault
accounting firm exclusion clause was binding
Jack Bernstein, "Accountants Limit Liability for Negligence", Canadian Tax Highlights, Vol. 24, No. 6, June 2016, p. 11. -- attach -- Negligence, Fiduciary Duty and Fault
Livent Inc. v. Deloitte & Touche, 128 OR (3d) 225, 2016 ONCA 11, rev'd in part 2017 SCC 63 -- attach -- Negligence, Fiduciary Duty and Fault
auditors liable for failure to detect the company’s own fraud effected through its senior management
Canada v. Scheuer, 2016 DTC 5011 [at 6551], 2016 FCA 7 -- attach -- Negligence, Fiduciary Duty and Fault
performance of statutory duties not giving rise to private law duties of care
Mehjoo v. Harben Barker, [2014] BTC 17, [2014] EWCA Civ 358 -- attach -- Negligence, Fiduciary Duty and Fault
a competent general accountant would not be aware of any advantage in consulting a particular tax scheme specialty
Shaira Nanji, "Can Taxpayers Successfully Sue the CRA for Negligence", CCH Tax Topics", No. 2171, October 17, 2013, p. 1 -- attach -- Negligence, Fiduciary Duty and Fault
Pages
