Canada (Attorney General) v. Collins Family Trust,
| 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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48 practice notes
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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......
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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......
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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......
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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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31 cases
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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......
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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......
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The RRSP of James T. Grenon (552-53721) by its Trustee CIBC Trust Corporation v. Canada, 2025 FCA 129
...a statutory duty to assess the tax payable in accordance with the facts and the law: Canada (Attorney General) v. Collins Family Trust, 2022 SCC 26, [2022] 1 S.C.R. 747 at para. 26, citing CIBC World Markets Inc. v. Canada, 2012 FCA 3, 426 N.R. 182 at paras. 16, 20-21; Galway v. Minister of......
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Canada v. Bowker,
...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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14 firm's commentaries
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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......
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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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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......
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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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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......