Fixing Tax Mistakes: Rectification Order Affirmed

On October 30, 2019 the British Columbia Court of Appeal (“BCCA“) dismissed the appeal of the Attorney General and upheld the order of the Supreme Court of British Columbia (“BCSC“) rectifying a directors’ resolution declaring a dividend from the “capital dividend account” of a private corporation.[1] For additional background on the superior court decision under […] Read More
November 1, 2019
Tax