Rectification & Rescission

Commentary

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Cases

Re 5551928 Manitoba Ltd., 2018 BCSC 1482

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Canada Life Insurance Company of Canada v. Canada (Attorney General), 2018 ONCA 562

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Tax Topics - Income Tax Act - Section 98 - Subsection 98(5) pro-rata winding-up of partnership followed by winding up of one former partner into the other engaged s. 98(5) per CRA 88

Fournier v. Agence du revenu du Québec, 2018 QCCQ 786

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Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) taxable benefit assessment relied on an inaccurate notarial deed, which could be corrected after the assessment 214

Harvest Operations Corp. v. Attorney General of Canada, 2017 ABCA 393

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Greither Estate v. Canada (Attorney General), 2017 BCSC 994

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BC Trust v. Canada (Attorney General), 2017 BCSC 209

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Canadian Forest Navigation Co. Ltd. v. Canada, 2017 FCA 39

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Jean Coutu Group (PJC) Inc. v. Canada (Attorney General), 2016 SCC 55, [2016] 2 S.C.R. 670

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Tax Topics - Statutory Interpretation - Interpretation Act - Section 8.1 desriable for convergence of principles and outcomes inside and outside Quebec 153

Canada (Attorney General) v. Fairmont Hotels Inc., 2016 SCC 56, [2016] 2 S.C.R. 720

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Tax Topics - Statutory Interpretation - Interpretation Act - Section 8.1 convergence in civil/common law rectification 91

Anderson v Benson Trithardt Noren LLP, 2016 SKCA 120, aff'd 2017 SCC CanLii 8568

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Tax Topics - General Concepts - Effective Date transaction documents not declared effective to date transaction agreed to in principle 179

Slate Management Corporation v Canada (Attorney General), 2016 ONSC 4216

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Tax Topics - Income Tax Act - Section 88 - Subsection 88(1) - Paragraph 88(1)(d) three-party non-sequential amalgamation busted bump 114

Non Corp Holdings Corp. v. Canada (Attorney General), 2016 ONSC 2737

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Tax Topics - Income Tax Act - Section 89 - Subsection 89(1) - Capital Dividend Account - Paragraph (c.1) capital dividend incorrectly dated before year end 77

Birch Hill Equity Partners Management Inc. v Rogers Communications Inc., 2015 ONSC 7189

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Tax Topics - Income Tax Regulations - Regulation 6204 - Subsection 6204(1) - Paragraph 6204(1)(a) board had discretion to determine fixed liquidation entitlement 125

Canada Life Insurance Co. of Canada v. A.G of Canada, 2015 DTC 5128 [at 6378], 2015 ONSC 281, rev'd 2018 ONCA 562

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Tax Topics - Income Tax Act - Section 98 - Subsection 98(5) rectification to avoid s. 98(5) rollover 233

Telus Communications Inc. v. A.G. of Canada, 2015 ONSC 6245

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Zhang v. The Queen, 2015 DTC 5084 [at 6035], 2015 BCSC 1256

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Fairmont Hotels Inc. v. A.G. Canada, 2015 ONCA 441, aff'g 2014 ONSC 7302, leave granted, SCC docket 36606

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Harvest Operations Corp v. A.G. (Canada), 2015 DTC 5067 [at 5904], 2015 ABQB 327

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Tax Topics - General Concepts - Estoppel taxpayer estoppel when it claimed a tax benefit from its mistake rather than promptly seeking rectification 194
Tax Topics - Income Tax Act - Section 88 - Subsection 88(1) - Paragraph 88(1)(c) failure to fund debt repayment through increased purchase price 152

Mac's Convenience Stores Inc. v. A.G. of Canada, 2015 QCCA 837

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Tax Topics - Income Tax Act - Section 18 - Subsection 18(5) - Equity Amount - Paragraph (a) dividend triggered application of thin cap rules 63

A.G. Canada v. Le Groupe Jean Coutu (PJC) Inc., 2015 QCCA 838, SCC docket 36505, aff'd 2016 SCC 56

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Tax Topics - Income Tax Act - Section 95 - Subsection 95(1) - Foreign Accrual Property Income FAPI from loan by CFA to Canco 57

Kaleidescape Inc. v. MNR, 2014 ONSC 4983

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Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Canadian-Controlled Private Corporation USA did not affect decision-making status of board 187

Canada (Attorney-General) v. Brogan Family Trust, 2014 ONSC 6354

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Fairmont Hotels Inc. v. A.G. Canada, 2014 ONSC 7302, aff'd supra, rev'd 2016 SCC 56

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Jaft Corporation v. Canada (AG), 2014 DTC 5080 [at 7056], 2014 MBQB 59

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Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) superior court declined jurisdiction to consider equitable remedy that bore heavily on parallel tax court proceedings 181

Re: Pallen Trust, 2014 DTC 5039 [at 6726], 2014 BCSC 305

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Quebec (Agence du revenu) v. Services Environnementaux AES inc., 2013 DTC 5174 [at 6466], 2013 SCC 65, [2013] 3 S.C.R. 838

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Kanji v. Attorney General of Canada, 2013 DTC 5058 [5824], 2013 ONSC 781

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.Mac's Convenience Stores Inc. v. Couche-Tard Inc., 2012 DTC 5118 [at 7149], 2012 QCCS 2745 (Queb Sup Ct), aff'd supra

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FNF Canada Company v. Canada (Attorney General), 2012 NSSC 217

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Orman v. Marnat Inc., 2012 DTC 5052 [at 6814], 2012 ONSC 549

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McPeake v. Canada, 2012 DTC 5042 [at 6770], 2012 BCSC 132

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S & D International Group Inc. v. A.G. of Canada, 2011 DTC 5072 [at 5771], 2011 ABQB 230

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Bouchan v. Slipacoff, 2010 ONSC 2693

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TCR Holding Corp. v. Ontario, [2010] O.J. No. 1238, 2010 ONCA 233

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Stone's Jewellery Ltd. v. Arora, [2010] CTC 139, 2009 ABQB 656 (Alta QB)

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Winclare Management Services Ltd v. Canada (Attorney General), 2009 CanLII 18234 (Ont SC)

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Shafron v. KRG Insurance Brokers (Western) Inc., [2009] 1 S.C.R. 15

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Aim Funds Management Inc. v. Aim Trimark Corporate Class Inc., [2009] O.J. No. 4798, [2009] GSTC 170, 64 DLR (4th) 261, 2009 CanLII 29491 (Ont. Sup. Ct. J.)

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QL Hotel Service Ltd. v. Minister of Finance, 2008 CanLII 15226 (Ont SCJ), briefly aff'd 2009 ONCA 715

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Tax Topics - General Concepts - Rectification & Rescission 75

QL Hotel Service Ltd. v. Minister of Finance, 2008 CanLII 15226 (Ont SCJ), briefly aff'd 2009 ONCA 715

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Tax Topics - General Concepts - Rectification & Rescission 170

Binder v. Saffron Rouge, 2008 DTC 6112, 2008 CanLII 1662 (Ont. S.C.J.)

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Re Columbia North Realty Co., 2006 DTC 6124, 2005 NSSC 212 (NSSC)

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Snow White Productions Inc. v. PMP Entertainment, Inc., 2005 DTC 5150, 2004 BCSC 604

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Performance Industries Ltd. v. Sylvan Lake Golf & Tennis Club Ltd., [2002] 1 S.C.R. 678, 2002 SCC 19

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Re Razzaq Holdings Ltd (2000), 11 BLR (3d) 157, 2000 BCSC 1829

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Attorney General of Canada v. Juliar, 2000 DTC 6589, 50 OR (3d) 728, 2000 CanLII 16883 (Ont CA)

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Amalgamation of Aylwards [1975] Ltd. (2001), 16 BLR (3d) 34, 610 APR 181, 2001 CanLII 32734 (Nfld. Sup. Ct. T.D.)

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Dale v. Canada, 97 DTC 5252 (FCA)

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771225 Ontario Inc. v. Bramco Holdings Co. (1995), 21 OR (3d) 739 (CA), aff'g (1994), 17 OR (3d) 571 (Gen Div)

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See Also

Foster v. The Queen, 2016 DTC 1010 [at 2562], 2015 TCC 334

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Tax Topics - Income Tax Act - Section 152 - Subsection 152(5) rectification order lead to consequential out-of-period reassessment; out-of-period assessment upheld 295

Baytex Energy Ltd v Canada (Attorney General), 2015 DTC 5057 [at 5807], 2015 ABQB 278 (CanLII)

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Canadian Forest Navigation Co. Ltd. v. The Queen, 2016 TCC 43, rev'd 2017 FCA 39

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Prowting 1968 Trustee One Limited v. Amos-Yeo, [2015] EWHC 2480 (Ch)

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Kennedy & Ors v. Kennedy & Ors, [2015] BTC 2, [2014] EWHC 4129

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Demers v. The Queen, 2014 TCC 368

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Tax Topics - Income Tax Act - Section 146 - Subsection 146(8) Superior Court nullification of investment contracts did not nullify RRSP withdrawals 167

0741508 B.C. Ltd. and 0768723 B.C. Ltd. (Re), 2014 BCSC 1791

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Tax Topics - Excise Tax Act - Section 171 - Subsection 171(1) B.C. HST repeal reduced basic tax content 107

Graymar Equipment (2008) Inc v Canada (Attorney General), 2014 DTC 5051 [at 6802], 2014 ABQB 154

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Giles (as administratrix of Hilda Bolton estate) v. Royal National Institute for the Blind & Ors, [2014] BTC 24, [2014] EWHC 1373 (Ch)

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Sheila Holmes Spousal Trust v. Canada (Attorney General), 2013 ABQB 489

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Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(1) superior court declines jurisdiction in tax dispute 192

Pitt v. Commissioners for HM Revenue and Customs, [2013] UKSC 26, [2013] WLR (D) 172

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Tax Topics - General Concepts - Mistake mistake re tax consequences justified rescinding settlement of trust 166

Racal Group Services Ltd. v. Ashmore & Ors., [1995] BTC 406 (CA)

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Downtown King West Development Corp. v. Massey Ferguson Industries Ltd. (1993), 14 OR (3d) 528 (Ont Ct GD)

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St. Ives Resources Ltd. v. MNR, 90 DTC 1375 (TCC), aff'd 92 DTC 6223 (FCTD), briefly aff'd in turn at 94 DTC 6261 (FCA)

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Administrative Policy

10 October 2014 APFF Roundtable Q. 6, 2014-0538251C6 F - 2014 APFF Roundtable, Q. 6 - Application of subsection 75(2) after Sommerer

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Income Tax Technical News, No. 22, 11 January, 2002, Under "Rectification Orders".

18 November 2004 Internal T.I. 2004-008325 -

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18 February 1999 T.I. 982563

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 220 - Subsection 220(3.2) 94

Articles

Jeff Oldewening, Rachel A. Gold, Chris Sheridan, "Statutory Ratification", Canadian Tax Journal, (2016) 64:1, 293-325

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Joel A. Nitikman, "Rectification: Specific Intent? General Intent? What is the Test? – Part II", Tax Topics, Wolters Kluwer, No. 2274, October 8, 2015, p.1.

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Catherine Brown, Arthur J. Cockfield, "Rectification of Tax Mistakes Versus Retroactive Tax Laws: Reconciling Competing Visions of the Rule of Law", Canadian Tax Journal, (2013) 61:3, 563-98

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Jean-Philippe Latreille, "Rectification? In Quebec?", CCH Tax Topics, No. 2045, 19 May 2011, p. 1.

Neil E. Bass, "Trends in Sales Tax Litigation", 2008 Conference Report, C.o.

Mitchell Sherman, "Can We Do Another Take?", Tax Notes International, 16 August 2004, p. 631

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Jules L. Lewry, David J. Manoochehri, "Oops, I Made a Mistake ... Part II", Tax Topics, No. 1493, 19 October 2000, p. 1.

Patrick Boyle, "Rectification of Unintended Tax Consequences", Tax Litigation, Vol. VII, No. 4, p. 484.