Kaleidescape Inc. v. MNR, 2014 ONSC 4983 -- attach -- Rectification & Rescission
clarification that directions to a trustee shareholder were to be made by the mooted CCPC's board rather than a non-resident executive
Rectification & Rescission
Zhang v. The Queen, 2015 DTC 5084 [at at 6035], 2015 BCSC 1256 -- attach -- Rectification & Rescission
true agreement was to access s. 113(1)(a) deduction rather than avoid capital gains tax
A.G. Canada v. Le Groupe Jean Coutu (PJC) Inc., 2015 QCCA 838, aff'd 2016 SCC 55 -- attach -- Rectification & Rescission
transactions achieved purpose of neutralizing FX fluctuations and were not intended to avoid FAPI
Harvest Operations Corp v. A.G. (Canada), 2015 DTC 5067 [at at 5904], 2015 ABQB 327 -- attach -- Rectification & Rescission
requested rectification order to fix bump did not match parties' specific plan at closing
Fairmont Hotels Inc. v. A.G. Canada, 2015 ONCA 441, aff'g 2014 ONSC 7302, leave granted, SCC docket 36606 -- attach -- Rectification & Rescission
continuing non-specific intention to maintain a tax neutral structure
FNF Canada Company v. Canada (Attorney General), 2012 NSSC 217 -- attach -- Rectification & Rescission
proposed rectification inconsistent with financial statements
S & D International Group Inc. v. A.G. of Canada, 2011 DTC 5072 [at at 5771], 2011 ABQB 230 -- attach -- Rectification & Rescission
transactions would have been structured differently without mistake
.Mac's Convenience Stores Inc. v. Couche-Tard Inc., 2012 DTC 5118 [at at 7149], 2012 QCCS 2745 (Queb Sup Ct), aff'd supra -- attach -- Rectification & Rescission
Bouchan v. Slipacoff, 2010 ONSC 2693 -- attach -- Rectification & Rescission
two-year limitations period
Orman v. Marnat Inc., 2012 DTC 5052 [at at 6814], 2012 ONSC 549 -- attach -- Rectification & Rescission
declaration re character of Ponzi amounts received
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