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HTMLRectification is About Intention - Not Interpretation
Alison J. Gray; Bennett Jones LLP;
Legal Alert/Article
January 29, 2015, previously published on January 20, 2015
The Ontario Superior Court of Justice recently granted rectification in a case in which the CRA and the taxpayer differed in their interpretation and effect of a particular document. In Kaleidescape Canada Inc et al v Computershare Trust Company of Canada et al, 2014 ONSC 4983, the Court was asked...

 

HTMLRescission: Another Remedy to Address Unintended Tax Consequences
Alison J. Gray; Bennett Jones LLP;
Legal Alert/Article
January 23, 2015, previously published on January 6, 2015
While the equitable remedy of rectification is often sought as a means to address unintended tax consequences, rescission is also an available remedy in the appropriate cases. The British Columbia Supreme Court’s decision in Re 0741508 BC Ltd and 0768723 BC Ltd, 2014 BCSC 1791, is an example...

 

HTMLSupreme Court to Clarify the Liability of Canadian Corporations for Acts of their Foreign Affiliates
Alison J. Gray, Justin R. Lambert, David J. Wahl; Bennett Jones LLP;
Legal Alert/Article
January 23, 2015, previously published on December 11, 2014
The Supreme Court of Canada today heard argument in a case that will clarify whether a judgment obtained in a foreign country against a foreign corporate entity can be enforced in Canada against a Canadian affiliate of that foreign entity, even when the Canadian affiliate was not party to the...

 

HTMLDirectors Need to Meet High Standard to Avoid Liability
Alison J. Gray; Bennett Jones LLP;
Legal Alert/Article
January 23, 2015, previously published on December 16, 2014
The Tax Court of Canada again confirmed that directors of corporations will have a high burden to meet to establish a due diligence defence and avoid liability for unremitted source deductions.

 

HTMLCRA Owes a Duty of Care to Taxpayers
Alison J. Gray; Bennett Jones LLP;
Legal Alert/Article
January 20, 2015, previously published on July 14, 2014
While taxpayers have initiated a number of civil claims against the CRA, alleging everything from negligence to fraud, these claims are rarely successful, as courts have traditionally been reluctant to ascribe any duty of care to the CRA. However, the British Columbia Supreme Court’s decision...

 

HTMLCRA Required to Reassess in Accordance with Terms of Settlement
Alison J. Gray; Bennett Jones LLP;
Legal Alert/Article
January 20, 2015, previously published on July 25, 2014
The recent decision in Bolton Steel Tube Co. Ltd. v. The Queen, 2014 TCC 94, confirms that the CRA is required to reassess a taxpayer in accordance with terms of settlement. In its decision, the Tax Court provides useful commentary on the principles surrounding settlement agreements and subsequent...

 

HTMLRoitelman: Director Not Liable where Employee Engages in Deceit
Alison J. Gray; Bennett Jones LLP;
Legal Alert/Article
January 20, 2015, previously published on July 20, 2014
The Tax Court of Canada recently considered whether a director could establish a due diligence defence with respect to unremitted source deductions where the responsibility for remittance lay with an employee in Roitelman v. The Queen, 2014 TCC 139.

 

HTMLSaskatchewan Court Holds That Duty to Consult Not Triggered for Crown-Issued Oil Sands Exploration Permits
Laura M. Gill, Alison J. Gray; Bennett Jones LLP;
Legal Alert/Article
January 19, 2015, previously published on May 5, 2014
The Saskatchewan Court of Queen’s Bench held in Buffalo River Dene Nation v The Minister of Energy and Resources and Scott Land & Lease Ltd, 2014 SKQB 69, that a decision of the Minister of Energy and Resources to post for sale and subsequently issue two oil sands special exploratory...

 

HTMLSupreme Court of Canada to Decide if a Lawyer Subject to Enforcement Proceedings can Claim Solicitor-Client Privilege
Alison J. Gray; Bennett Jones LLP;
Legal Alert/Article
January 19, 2015, previously published on March 13, 2014
The Supreme Court of Canada recently granted leave to appeal in Minister of National Revenue v Duncan Thompson, 2013 FCA 197, which touches on the issue of whether a lawyer subject to enforcement proceedings can claim solicitor-client privilege over his accounts receivable.

 

HTMLAlberta Court of Queen’s Bench Confirms Rectification Cannot Remedy Unanticipated Tax Consequences
Alison J. Gray; Bennett Jones LLP;
Legal Alert/Article
January 19, 2015, previously published on March 28, 2014
The recent decision of the Court of Queen’s Bench of Alberta in Graymar Equipment (2008) Inc v Canada (Attorney General), 2014 ABQB 154 is an important reminder of the limited nature of the equitable remedy of rectification in tax avoidance cases.

 


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