On December 9, 2016, the Supreme Court released its decisions in two tax rectification cases: Jean Coutu Group (PJC) Inc. Canada (Attorney General), 2016 SCC 55 and Canada (Attorney General) Fairmont ...
On October 30, 2019, the British Columbia Court of Appeal upheld the rectification of an erroneously calculated capital dividend account, saving the corporate taxpayer from a punitive 60% tax. In ...
One can hardly believe such things could happen, but they do. In Daventry DC v Daventry and District Housing Ltd [2011] EWCA Civ 1153 a local district council, DDC, agreed in principle with a ...
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