Collins Family Trust v. Canada (Attorney General), 2020 BCCA 196

JudgeThe Honourable Madam Justice Fisher; The Honourable Madam Justice Griffin; The Honourable Madam Justice DeWitt-Van Oosten
CourtCourt of Appeal (British Columbia)
Case DateJuly 10, 2020
JurisdictionBritish Columbia
Citations2020 BCCA 196
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12 practice notes
  • Canada (Attorney General) v. Collins Family Trust, 2022 SCC 26
    • Canada
    • Supreme Court (Canada)
    • 17 Junio 2022
    ...(2015), 38 Dal. L.J. 29. APPEAL from judgment of the British Columbia Court of Appeal (Fisher, Griffin and DeWitt‑Van Oosten JJ.A.), 2020 BCCA 196, [2021] 1 C.T.C. 153 , 6 B.L.R. (6th) 170 , 2020 D.T.C. 5062 , 59 E.T.R. (4th) 1 , 38 B.C.L.R. (6th) 1 , 450 D.L.R. (4th) 447 , [2021] 3 ......
  • Kraft Heinz Canada ULC v. Canada (Attorney General),
    • Canada
    • Supreme Court of British Columbia (Canada)
    • 13 Mayo 2022
    ...Manitoba Ltd. v. Canada (Attorney General), 2019 BCCA 376 at paras. 39-41; Collins Family Trust v. Canada (Attorney General), 2020 BCCA 196 at paras. 79-91 [38]        The availability of rescission for the avoidance of unexpected tax obligations......
  • Lau v. McDonald,
    • Canada
    • Supreme Court of British Columbia (Canada)
    • 21 Junio 2021
    ...but where the agreement he entered into had an unexpected or undesirable outcome: Collins Family Trust v. Canada (Attorney General), 2020 BCCA 196 at para. 47, leave to appeal granted [2020] S.C.C.A. No. 356. Rather, a specific legal vehicle was proposed to him, and he gave instructions to ......
  • Brent Carlson Family Trust v. Canada (National Revenue),
    • Canada
    • Federal Court (Canada)
    • 28 Mayo 2021
    ...and Canada Life (cited in the Decisions). The Trusts submit that the later case of Collins Family Trust v Canada (Attorney General), 2020 BCCA 196 (Collins) provides context for the prior decisions and their application to tax cases. The British Columbia Court of Appeal (BCCA) decision in C......
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5 cases
  • Canada (Attorney General) v. Collins Family Trust, 2022 SCC 26
    • Canada
    • Supreme Court (Canada)
    • 17 Junio 2022
    ...(2015), 38 Dal. L.J. 29. APPEAL from judgment of the British Columbia Court of Appeal (Fisher, Griffin and DeWitt‑Van Oosten JJ.A.), 2020 BCCA 196, [2021] 1 C.T.C. 153 , 6 B.L.R. (6th) 170 , 2020 D.T.C. 5062 , 59 E.T.R. (4th) 1 , 38 B.C.L.R. (6th) 1 , 450 D.L.R. (4th) 447 , [2021] 3 ......
  • Kraft Heinz Canada ULC v. Canada (Attorney General),
    • Canada
    • Supreme Court of British Columbia (Canada)
    • 13 Mayo 2022
    ...Manitoba Ltd. v. Canada (Attorney General), 2019 BCCA 376 at paras. 39-41; Collins Family Trust v. Canada (Attorney General), 2020 BCCA 196 at paras. 79-91 [38]        The availability of rescission for the avoidance of unexpected tax obligations......
  • Lau v. McDonald,
    • Canada
    • Supreme Court of British Columbia (Canada)
    • 21 Junio 2021
    ...but where the agreement he entered into had an unexpected or undesirable outcome: Collins Family Trust v. Canada (Attorney General), 2020 BCCA 196 at para. 47, leave to appeal granted [2020] S.C.C.A. No. 356. Rather, a specific legal vehicle was proposed to him, and he gave instructions to ......
  • Brent Carlson Family Trust v. Canada (National Revenue),
    • Canada
    • Federal Court (Canada)
    • 28 Mayo 2021
    ...and Canada Life (cited in the Decisions). The Trusts submit that the later case of Collins Family Trust v Canada (Attorney General), 2020 BCCA 196 (Collins) provides context for the prior decisions and their application to tax cases. The British Columbia Court of Appeal (BCCA) decision in C......
  • Request a trial to view additional results
7 firm's commentaries
  • Rescission For Taxpayers: Canadian Tax Lawyer's Guide
    • Canada
    • Mondaq Canada
    • 2 Junio 2021
    ...who, in the court's view, unfairly take advantage of the system. With the ruling in Collins Family Trust v Canada (Attorney General), 2020 BCCA 196, new life has been afforded to rescission as an equitable remedy in tax cases. If you are facing a tax reassessment and are interested in how t......
  • Rescission Decision Lacks Precision
    • Canada
    • Mondaq Canada
    • 29 Septiembre 2021
    ...Slipacoff, 2010 ONSC 2693. 3 2009 ABQB 656 ("Stone's Jewellery"). 4 2017 ABCA 429. 5 Collins Family Trust v. Canada (Attorney General), 2020 BCCA 196 ("Collins Family Trust") (under appeal - Supreme Court of Canada file no. 6 2018 ONCA 562 ("Canada Life"). The leave application in Canada Li......
  • Rescission Decision Lacks Precision
    • Canada
    • Mondaq Canada
    • 29 Septiembre 2021
    ...Slipacoff, 2010 ONSC 2693. 3 2009 ABQB 656 ("Stone's Jewellery"). 4 2017 ABCA 429. 5 Collins Family Trust v. Canada (Attorney General), 2020 BCCA 196 ("Collins Family Trust") (under appeal - Supreme Court of Canada file no. 6 2018 ONCA 562 ("Canada Life"). The leave application in Canada Li......
  • Supreme Court Of Canada May Misunderstand Advance Tax Rulings
    • Canada
    • Mondaq Canada
    • 15 Marzo 2022
    ...2022, the Supreme Court of Canada heard oral arguments in the Collins Family Trust matter (an appeal of 2020 BCCA 196) which deals with recission in a tax context. A comprehensive overview of the case and the issues is beyond the scope of this article. Rather this article will focus on adva......
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