Canada (Attorney General) v. Collins Family Trust
| Jurisdiction | Federal Jurisdiction (Canada) |
| Court | Supreme Court (Canada) |
| Judge | Wagner, Richard; Moldaver, Michael J.; Karakatsanis, Andromache; Côté, Suzanne; Brown, Russell; Rowe, Malcolm; Martin, Sheilah; Kasirer, Nicholas; Jamal, Mahmud |
| Citation | 2022 SCC 26 |
| Docket Number | 39383 |
| Date | 17 June 2022 |
Get this document and AI-powered insights with a free trial of vLex and Vincent AI
Get Started for FreeUnlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations
Unlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations
Unlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations
Unlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations
Unlock full access with a free 7-day trial
Transform your legal research with vLex
-
Complete access to the largest collection of common law case law on one platform
-
Generate AI case summaries that instantly highlight key legal issues
-
Advanced search capabilities with precise filtering and sorting options
-
Comprehensive legal content with documents across 100+ jurisdictions
-
Trusted by 2 million professionals including top global firms
-
Access AI-Powered Research with Vincent AI: Natural language queries with verified citations
Start Your 7-day Trial
54 practice notes
-
Iris Technologies Inc. v. Canada
...L.R. (6th) 216; Main Rehabilitation Co. v. Canada, 2004 FCA 403, 247 D.L.R. (4th) 597; Canada (Attorney General) v. Collins Family Trust, 2022 SCC 26; Harris v. Canada, [2000] 4 F.C. 37; Canada v. Anchor Pointe Energy Ltd., 2007 FCA 188, [2008] 1 F.C.R. 839; Canada v. Consumers’ Gas Co., [1......
-
Dow Chemical Canada ULC v. Canada
...235 ; Walker v. Canada Customs and Revenue Agency, 2005 FCA 393 , 344 N.R. 169 ; Canada (Attorney General) v. Collins Family Trust, 2022 SCC 26; The Queen v. Wesbrook Management Ltd., 96 DTC 6590 ; Addison & Leyen Ltd. v. Canada, 2006 FCA 107 , [2006] 4 F.C.R. 532 , rev’d 2007 SCC......
-
Court Of Appeal Summaries (January 27 ' 31, 2025)
...Inc., 2016 SCC 56, 2484234 Ontario Inc. v. Hanley Park Developments Inc.,2020 ONCA 273, Canada (Attorney General) v. Collins Family Trust, 2022 SCC 26 Veeragathy v Ambalavanar, 2025 ONCA 72 Keywords: Torts, Fraud, Fraudulent Misrepresentation, Inducing Breach of Contract, Breach of Trust, U......
-
Court Of Appeal Summaries (August 15 ' 19, 2022)
...O.R. 881 (C.A.), Brown & Root v. Aerotech Herman Nelson Inc. et al., 2004 MBCA 63, Canada (Attorney General) v. Collins Family Trust, 2022 SCC 26, Rick v. Brandsema, 2009 SCC 10, Kupchak v. Dayson Holdings Ltd. (1965), 53 D.L.R. (2d) 482 (B.C.C.A.), McCarthy v. Kenny, [1939] 3 D.L.R. 556 (O......
Get Started for Free
41 cases
-
Dow Chemical Canada ULC v. Canada
...235 ; Walker v. Canada Customs and Revenue Agency, 2005 FCA 393 , 344 N.R. 169 ; Canada (Attorney General) v. Collins Family Trust, 2022 SCC 26; The Queen v. Wesbrook Management Ltd., 96 DTC 6590 ; Addison & Leyen Ltd. v. Canada, 2006 FCA 107 , [2006] 4 F.C.R. 532 , rev’d 2007 SCC......
-
Iris Technologies Inc. v. Canada
...L.R. (6th) 216; Main Rehabilitation Co. v. Canada, 2004 FCA 403, 247 D.L.R. (4th) 597; Canada (Attorney General) v. Collins Family Trust, 2022 SCC 26; Harris v. Canada, [2000] 4 F.C. 37; Canada v. Anchor Pointe Energy Ltd., 2007 FCA 188, [2008] 1 F.C.R. 839; Canada v. Consumers’ Gas Co., [1......
-
Frontier Lithium Inc. v. Canada (Attorney General)
...General) v Fairmont Hotels Inc., 2016 SCC 56 at para 24 [Fairmont Hotels]; see also Canada (Attorney General) v Collins Family Trust, 2022 SCC 26 at paras 14, IV. Analysis A. The Flow-Through Program [64] Under the flow-through share provisions of the ITA, a qualified corporation may, whe......
-
Nova Oculus Canada Manufacturing ULC v. Sather
...at §23:12; Urban Mechanical Contracting Ltd v Zurich, 2022 ONCA 589 at paras 61-72; Canada (Attorney General) v Collins Family Trust, 2022 SCC 26 at paras [39] Equitable rescission can be a flexible and generous remedy that arises in a myriad of cir......
Get Started for Free
14 firm's commentaries
-
Court Of Appeal Summaries (January 27 ' 31, 2025)
...Inc., 2016 SCC 56, 2484234 Ontario Inc. v. Hanley Park Developments Inc.,2020 ONCA 273, Canada (Attorney General) v. Collins Family Trust, 2022 SCC 26 Veeragathy v Ambalavanar, 2025 ONCA 72 Keywords: Torts, Fraud, Fraudulent Misrepresentation, Inducing Breach of Contract, Breach of Trust, U......
-
Court Of Appeal Summaries (August 15 ' 19, 2022)
...O.R. 881 (C.A.), Brown & Root v. Aerotech Herman Nelson Inc. et al., 2004 MBCA 63, Canada (Attorney General) v. Collins Family Trust, 2022 SCC 26, Rick v. Brandsema, 2009 SCC 10, Kupchak v. Dayson Holdings Ltd. (1965), 53 D.L.R. (2d) 482 (B.C.C.A.), McCarthy v. Kenny, [1939] 3 D.L.R. 556 (O......
-
COURT OF APPEAL SUMMARIES (JANUARY 27 – 31)
...2016 SCC 56, 2484234 Ontario Inc. v. Hanley Park Developments Inc., 2020 ONCA 273, Canada (Attorney General) v. Collins Family Trust, 2022 SCC 26 Veeragathy v Ambalavanar, 2025 ONCA 72 Keywords: Torts, Fraud, Fraudulent Misrepresentation, Inducing Breach of Contract, Breach of Trust, Unjust......
-
Unintended Tax Liability? Supreme Court Of Canada Says No Take-Backs
...Court of Canada ("SCC") in Canada (Attorney General) v. Collins Family Trust, 2022 SCC 26 ("Collins Family Trust") recently set out that a series of transactions cannot be undone using "rescission" in order to avoid an unexpected tax liability, even if the taxpayer relied on public statemen......
Get Started for Free
3 books & journal articles
-
Table of cases
...FCA 395 .............................................................................361 Canada (Attorney General) v Collins Family Trust, 2022 SCC 26 .................. xxii, 692, 698, 699 Canada (Attorney General) v Downtown Eastside Sex Workers United Against Violence Society, 2012 SCC 4......
-
Rectification
...to appeal to SCC refused [2000] SCCA No 621 [ Juliar ]. 54 Fairmont , above note 3. 55 Canada (Attorney General) v Collins Family Trust , 2022 SCC 26 [ Collins ]. 56 771225 Ontario Ltd v Bramco Holdings Ltd (1995), 21 OR (3d) 739 (CA), leave to appeal to SCC refused [1995] SCCA No 147 [ Bra......
-
Preface to the third edition
..., 2021 SCC 28. 5 Canada (Attorney General) v Fairmont Hotels Inc , 2016 SCC 56. 6 Canada (Attorney General) v Collins Family Trust , 2022 SCC 26. Preface to the Third Edition xxiii judges of the Supreme Court on how far rectiication should be made available. I have also taken the opportunit......
