Canada (Attorney General) v. Collins Family Trust, 2022 SCC 26
| Jurisdiction | Federal Jurisdiction (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 |
| Date | 17 June 2022 |
| Court | Supreme Court (Canada) |
| Docket Number | 39383 |
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29 practice notes
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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......
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Canada v. Bowker, 2023 FCA 133
...CIBC World Markets Inc. v. Canada, 2012 FCA 3, [2012] F.C.J. No. 30 at paras. 22-24, Canada (Attorney General) v. Collins Family Trust, 2022 SCC 26 at para. [43] The Tax Court found that the respondent’s offer of settlement was principled because she “recognized having committ......
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Aubin v Quantiam Technologies Inc,
...articulation: Custom Metal Installations Ltd v Winspia Windows (Canada) Inc, 2020 ABCA 333, para 32, 13 Alta LR (7th) 65; R v Sheppard, 2022 SCC 26, para 55, [2002] 1 SCR 869. The common law gives the Court a broad power to order anyone to pay costs, even though not a party to the suit: Wil......
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R v DEA,
...not merely if a party subjectively intended or hoped for something else: see eg Canada (Attorney General) v Collins Family Trust 2022 SCC 26 at paras 1-3, 23, 471 DLR (4th) 1 and cases cited [27] The Ontario Court of Appeal parted ......
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17 cases
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Canada v. Bowker, 2023 FCA 133
...CIBC World Markets Inc. v. Canada, 2012 FCA 3, [2012] F.C.J. No. 30 at paras. 22-24, Canada (Attorney General) v. Collins Family Trust, 2022 SCC 26 at para. [43] The Tax Court found that the respondent’s offer of settlement was principled because she “recognized having committ......
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Aubin v Quantiam Technologies Inc,
...articulation: Custom Metal Installations Ltd v Winspia Windows (Canada) Inc, 2020 ABCA 333, para 32, 13 Alta LR (7th) 65; R v Sheppard, 2022 SCC 26, para 55, [2002] 1 SCR 869. The common law gives the Court a broad power to order anyone to pay costs, even though not a party to the suit: Wil......
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R v DEA,
...not merely if a party subjectively intended or hoped for something else: see eg Canada (Attorney General) v Collins Family Trust 2022 SCC 26 at paras 1-3, 23, 471 DLR (4th) 1 and cases cited [27] The Ontario Court of Appeal parted ......
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Urban Mechanical Contracting Ltd. v. Zurich Insurance Company Ltd.,
...operates to relieve and prevent unconscionability and unfairness, such as fraud: Canada (Attorney General) v. Collins Family Trust, 2022 SCC 26, at paras. 9-11. The court may therefore order rescission so long as it avoids injustice between the parties, for instance by unjustifiably making ......
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12 firm's commentaries
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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......
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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......
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Canada's Top Court Decides Against Equitable Rescission In Collins Family Trust
...no place here," held the Supreme Court of Canada in its 8-1 decision in Canada (Attorney General) v Collins Family Trust (Collins), 2022 SCC 26, on June 17. Reversing the decisions of the British Columbia courts below, Collins holds that the equitable remedy of rescission - whereby a court ......
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Collins Family Trust
...parties. I have had a number of successful rectifications after Fairmont. The Facts In Canada (Attorney General v. Collins Family Trust, 2022 SCC 26, the taxpayer sought to use rescission to deal with the tax problem. The CRA considered this to be retroactive tax planning. The majority of t......
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3 books & journal articles
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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......
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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......
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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......