Re: Pallen Trust, 2014 DTC 5039 [at at 6726], 2014 BCSC 305, aff'd 2015 BCCA 222 -- attach -- Rectification & Rescission
rescission due to unexpected caselaw development
Rectification & Rescission
Jaft Corporation v. Canada (AG), 2014 DTC 5080 [at at 7056], 2014 MBQB 59 -- attach -- Rectification & Rescission
attempt to rescind employment contracts, on the basis that employees had not satisfied scientific research & experimental development requirements, was retroactive tax-planning
McPeake v. Canada, 2012 DTC 5042 [at at 6770], 2012 BCSC 132 -- attach -- Rectification & Rescission
2nd rectification to avoid s. 75(2) taint
Mitchell Sherman, "Can We Do Another Take?", Tax Notes International, 16 August 2004, p. 631 -- attach -- Rectification & Rescission
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 -- attach -- Rectification & Rescission
Jules L. Lewry, David J. Manoochehri, "Oops, I Made a Mistake ... Part II", Tax Topics, No. 1493, 19 October 2000, p. 1. -- attach -- Rectification & Rescission
Neil E. Bass, "Trends in Sales Tax Litigation", 2008 Conference Report, C.o. -- attach -- Rectification & Rescission
Jean-Philippe Latreille, "Rectification? In Quebec?", CCH Tax Topics, No. 2045, 19 May 2011, p. 1. -- attach -- Rectification & Rescission
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. -- attach -- Rectification & Rescission
Patrick Boyle, "Rectification of Unintended Tax Consequences", Tax Litigation, Vol. VII, No. 4, p. 484. -- attach -- Rectification & Rescission
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