Feb 05, 2017· The Supreme Court of Canada (“SCC”) has recently delivered two companion judgments, Canada (Attorney General) v Fairmont Hotels Inc., 2016 SCC 56 [Fairmont] and Jean Coutu Group (PJC) Inc. v Canada (Attorney General), 2016 SCC 55 [Jean Coutu], that substantially restrict the availability of the rectification remedy in Canada. Rectification: A Refresher
Rectification is a remedy whereby a court orders a change in a written document to reflect what it ought to have said in the first place. It is an equitable remedy, which means the circumstances where it can be applied are limited.. In the United States, this remedy is commonly referred to as reformation
Oct 19, 2016· Attorney General of Canada [2] and Attorney General of Canada v. Fairmont Hotels Inc., et al . [3] It is anticipated that the SCC will take the opportunity made available by these cases, the former being from Quebec and the latter being from Ontario, to provide national clarity and direction on the law of rectification.
The Supreme Court’s decisions in Fairmont and Jean Coutu (PJC). On December 9, 2016, the Supreme Court of Canada released two much-awaited decisions in Fairmont and in PJC that clarified the scope of the remedy of rectification in Canada, with broad implications for tax planning as well as commercial cases.. The equitable doctrine of rectification, like its equivalent in the civil law, is ...
Feb 07, 2014· The question whether rectification of contracts is a remedy available to parties under the Québec Civil Code (CCQ), previously unsettled in Québec civil law, was answered in the affirmative by the Supreme Court of Canada in Quebec (Agence du Revenu) v.Services Environnementaux AES inc. 1 In reasons released on November 28, 2013, the Court upheld the decisions of the Québec Court of …
In 2016, the Supreme Court of Canada affirmed in Canada (AG) v.Fairmont Hotels 2016 SCC 56, that contractual rectification is available to correct written contracts which inaccurately record the parties’ bargain. Rectification is limited. It can only be used to amend the written instrument based on the agreement the parties have already reached and cannot be employed to undo the ...
Rectification continues to be a topic of heated debate in Quebec. After a series of decisions by the Court of Appeal last year on the subject, the Quebec Superior Court rendered an important judgment on June 19, 2012 (Mac’s Convenience Stores Inc. v. Couche-Tard Inc., 2012 QCCS 2745) on a motion for declaratory judgment involving a well-known Canadian business.
Nov 09, 2012· Accordingly, rectification was not an appropriate remedy. That decision was reversed by the Court of Appeal of Quebec. The Court of Appeal applied the reasoning in AES and ordered the rectification so as to give effect to the parties’ common intention. Position of the Tax Authorities in the Supreme Court of Canada (Oral Argument)
It is trite lien law that a subcontractor’s rectification of deficient or improper work does not extend the time for preserving the subcontractor’s lien under the Construction Lien Act (the “CLA”).This principle was articulated most succinctly in the leading case of Canadian Rogers Eastern Ltd. v. Canadian Glass, 1993 CarswellOnt 833, in which Master Sandler held that:
Jul 21, 2017· The rectification ratios of commercial silicon-based diodes have rectification ratios between 105 and 108. The higher the rectification rate, the more precise the control of current. So, for nearly 20 years without success, researchers have been trying to design molecular diodes that match or exceed that rectification ratio.
The visa transfer/rectification process should not be used to extend any visa or legal status of the applicant or change the visa category or conditions. Due to the different time zones and operating hours, it may take longer to verify a visa that was issued abroad.
The Supreme Court of Canada (“SCC”) has recently delivered two companion judgments, Canada (Attorney General) v Fairmont Hotels Inc., 2016 SCC 56 [Fairmont] and Jean Coutu Group (PJC) Inc. v Canada (Attorney General), 2016 SCC 55 [Jean Coutu], that substantially restrict the availability of the rectification remedy in Canada. Rectification: A Refresher
Once such an order is obtained, the Canada Revenue Agency (“CRA”) will be bound by the provincial court’s decision. A rectification order is an equitable remedy used to correct a document that, as a consequence of an error, does not reflect the parties’ original intention. It is a feature of Anglo-Canadian contract law, and has ...
The question whether rectification of contracts is a remedy available to parties under the Québec Civil Code (CCQ), previously unsettled in Québec civil law, was answered in the affirmative by the Supreme Court of Canada in Quebec (Agence du Revenu) v.Services Environnementaux AES inc. 1 In reasons released on November 28, 2013, the Court upheld the decisions of the Québec Court of Appeal ...
Nov 29, 2013· Earlier today, the Supreme Court of Canada delivered its decision in two Quebec rectification cases, Agence du Revenu du Quebec v.Services Environnementaux AES Inc. and Agence du Revenu du Quebec ...
The Agence du Revenu du Quebec (the “ARQ”) and the Canada Revenue Agency (through the Attorney General of Canada (the “AGC”)) intervened in the proceedings and the Court denied the declaratory order for rectification.
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Nov 07, 2019· Rectification is a flexible tool that is sometimes triggered to bring equity to parties, where no other feasible remedy exists at law. The law on rectification in Canada to date has historically ...
In Canada v Fairmont Hotels Inc. (2016 SCC 56), the Supreme Court clarified that “rectification is unavailable where the basis for seeking it is that one or both of the parties wish to amend not the instrument recording their agreement, but the agreement itself (ibid, at para 13, emphasis in original).
This article was first published by the Canadian Tax Foundation in (2019) 9:2 Canadian Tax Focus. In the two years since the SCC narrowed the availability of rectification in Fairmont Hotels (2016 SCC 56), provincial superior and appellate courts have attempted to interpret the new limits placed on rectification.The post-Fairmont jurisprudence has largely been determined by the specific facts ...
Mar 22, 2017· The Supreme Court of Canada (“SCC”) confirmed the law on the equitable remedy of rectification in Canada (Attorney General) v. Fairmont Hotels Inc., 2016 SCC 56 (“Fairmont”). Background. Fairmont Hotels Inc. provided financing to Legacy REIT for the purchase of hotels.
Nov 07, 2019· Rectification is a flexible tool that is sometimes triggered to bring equity to parties, where no other feasible remedy exists at law. The law on rectification in Canada to date has historically lacked clarity across Provinces. The most recent authoritative case to date is Canada (AG) v. Fairmont Hotels Inc, which set out the test for ...
Supreme Court of Canada clarifies law of rectification By Troy Ungerman (Toronto) on February 15, 2017 Posted in Tax. Deals often come together very quickly. In all that rush, it’s easy for the parties to forget to think about all of the long term implications of the deal. Perhaps the parties simply didn’t realize that the deal would have ...
Jun 22, 2020· In 2016, the Supreme Court of Canada affirmed in Canada (AG) v. Fairmont Hotels 2016 sec 56, that contractual rectification is available to correct …
The analytical rectification and enlargement to SO ft./in. of 12 photographs in a strip of normal angle-photography,taken with a 12 in. camera at a scale of approximately 300 ft./in., constituted the test. The attempt atconventional rectification of three of the above photographs made possible a partial comparison of the two methods.
Nov 13, 2019· In obtaining this order, the taxpayer overcame the Supreme Court of Canada's 2016 decision in Canada (Attorney General) v Fairmont Hotels Inc. The Fairmont decision dramatically narrowed the scope of rectification as an equitable remedy to avoid unanticipated tax consequences. The Supreme Court of Canada held that the rectification may only be ...
Two Rectification Cases from Quebec to be Heard by the Supreme Court of Canada on November 8, 2012 Latest Posts A post-lockdown petri dish of data breaches – who’s going to protect you?
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Jul 25, 2016· The recent decision of the Ontario Superior Court of Justice in Slate Management Corporation v.Attorney General of Canada indicates that applicants do not have to wait for the Supreme Court of Canada’s (“SCC”) pending judgments in two high profile rectification cases before seeking rectification orders. Continue Reading »
The Supreme Court of Canada has granted leave to appeal in a case involving the rectification of contracts. The appeal in Services Environnementaux raises the question of whether Quebec law permits the rectification of agreements, in a manner that is retroactively enforceable against tax authorities, when their written terms diverge from the common intentions of the parties.
On May 18, 2016, the Supreme Court of Canada heard submissions on two rectification cases: Attorney General of Canada v.Fairmont Hotels Inc., et al. (‘Fairmont’) and Jean Coutu Group (PJC) Inc. v. Attorney General of Canada (‘Coutu’).We have watched the hearing and are providing this report with our preliminary opinions.
The Supreme Court of Canada agreed with the Quebec Court of Appeal and dismissed the appeal. The majority decision written by Justice Wagner interpreted the rectification provisions in the Quebec Civil Code in a manner that aligned with the equitable remedy of rectification in common law provinces.
The majority of the court took a restrictive approach to rectification in reaching its conclusion, Scott Rollwagen, the research partner at Lenczner Slaght in Toronto, told Legal Feeds. (A companion decision, Jean Coutu Group (PJC) Inc v Canada (Attorney General), considered the corresponding principles under Quebec law, and took the same ...
To resolve this issue, the taxpayer filed a motion in the Superior Court of Quebec to quash the CDA resolution (i.e., to annul the CDA resolution). Of relevance to this article is the fact that the CRA had recommended that the taxpayer seek rectification of the CDA resolution rather than pursuing a …
This Legal Update examines the rulings on rectification under the common law in Fairmont and under the civil law in Jean Coutu and encompasses the 2013 companion cases of Quebec (Agence du revenu) v.Services Environnementaux AES Inc., 2013 CarswellQue 11299 (S.C.C.) (AES) and Archambault c. Canada (Agence du Revenu), 2013 CarswellQue 11299 (S.C.C.) (Archambault) .