Demers v. The Queen, 2014 TCC 368 -- attach -- Rectification & Rescission
Superior Court nullification of investment contracts did not nullify RRSP withdrawals
Rectification & Rescission
Downtown King West Development Corp. v. Massey Ferguson Industries Ltd. (1993), 14 OR (3d) 528 (Ont Ct GD) -- attach -- Rectification & Rescission
Pitt v. Commissioners for HM Revenue and Customs, [2013] UKSC 26, [2013] WLR (D) 172 -- attach -- Rectification & Rescission
mistake re tax consequences justified rescinding settlement of trust
Giles (as administratrix of Hilda Bolton estate) v. Royal National Institute for the Blind & Ors, [2014] BTC 24, [2014] EWHC 1373 (Ch) -- attach -- Rectification & Rescission
specific intent to accomplish a particular devise at the time of botched drafting
Kennedy & Ors v. Kennedy & Ors, [2015] BTC 2, [2014] EWHC 4129 -- attach -- Rectification & Rescission
partial rescission of a trust appointment where factual mistake as to trust losses
Racal Group Services Ltd. v. Ashmore & Ors., [1995] BTC 406 (CA) -- attach -- Rectification & Rescission
intended terms not clear
Sheila Holmes Spousal Trust v. Canada (Attorney General), 2013 ABQB 489 -- attach -- Rectification & Rescission
superior court declines jurisdiction in tax dispute
0741508 B.C. Ltd. and 0768723 B.C. Ltd. (Re), 2014 BCSC 1791 -- attach -- Rectification & Rescission
failure to file timely tax returns did not invoke the dirty hands bar to equitable rescission
St. Ives Resources Ltd. v. MNR, 90 DTC 1375, [1990] 1 CTC 2539 (TCC), aff'd 92 DTC 6223 (FCTD), briefly aff'd in turn at 94 DTC 6261 (FCA) -- attach -- Rectification & Rescission
must give effect to agreement
Graymar Equipment (2008) Inc v Canada (Attorney General), 2014 DTC 5051 [at at 6802], 2014 ABQB 154 -- attach -- Rectification & Rescission
no judicial notice that tax avoidance is the intention of a commercial transaction
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