Rectification: Where Are We Now?
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 […] Read More
June 11, 2019