Rectification & Rescission
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.) -- attach -- Rectification & Rescission
TCR Holding Corp. v. Ontario, [2010] O.J. No. 1238, 2010 ONCA 233 -- attach -- Rectification & Rescission
corporation included in amalgamation based on mistake
Attorney General of Canada v. Juliar, 2000 DTC 6589, 50 OR (3d) 728, 2000 CanLII 16883 (Ont CA) -- attach -- Rectification & Rescission
Quebec (Agence du revenu) v. Services Environnementaux AES inc., 2013 DTC 5174 [at at 6466], 2013 SCC 65, [2013] 3 SCR 838 -- attach -- Rectification & Rescission
Quebec documents did not implement common intention to defer tax
Kanji v. Attorney General of Canada, 2013 DTC 5058 [at 5824], 2013 ONSC 781 -- attach -- Rectification & Rescission
no evidence of instructions to ensure s. 107(2) rollout from trust
Income Tax Technical News No. 22, 11 January 2002 -- attach -- Rectification & Rescission
18 February 1999 External T.I. 9825635 - VALIDITY OF 104(5.3) ELECTION -- attach -- Rectification & Rescission
18 November 2004 Internal T.I. 2004-0083251I7 - Management Fees -- attach -- Rectification & Rescission
Canada (Attorney-General) v. Brogan Family Trust, 2014 ONSC 6354 -- attach -- Rectification & Rescission
no obligation to notify Crown if tax liability which was relieved has not been assessed
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