The Court of Appeal has clarified that the correct test for rectification of a contract for common mistake will depend on whether or not there is a prior concluded contract (eg an oral agreement). If ...
The Court found that intimations under Sections 143(1) and 154(3) were not communicated due to technical reasons. The matter was remitted for fresh consideration after a revised audit report was ...
Discover how equitable relief works as a court-granted remedy, compelling action or restraint when typical legal remedies fall short of providing sufficient restitution.
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 ...
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