Collins Family Trust v. Canada (Attorney General)
| Jurisdiction | British Columbia |
| Court | Court of Appeal (British Columbia) |
| Judge | The Honourable Madam Justice Fisher,The Honourable Madam Justice Griffin,The Honourable Madam Justice DeWitt-Van Oosten |
| Citation | 2020 BCCA 196 |
| Date | 10 July 2020 |
| Docket Number | CA46250; CA46251 |
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13 practice notes
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Canada (Attorney General) v. Collins Family Trust
...(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 W.......
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Kraft Heinz Canada ULC v. Canada (Attorney General)
...5551928 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 is controversial. The controversy may well ......
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Lau v. McDonald
...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 ......
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RJ McLeod Investments Inc v McLeod
...In support of their application, RJM and Mr. McLeod cite Collins Family Trust v Canada (Attorney General), 2020 BCCA 196 for the proposition that rescission is an available remedy in tax-driven cases such as this notwithstanding the decisions of the Supreme Court of Canada in Canada (Attorn......
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6 cases
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Canada (Attorney General) v. Collins Family Trust
...(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 W.......
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Kraft Heinz Canada ULC v. Canada (Attorney General)
...5551928 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 is controversial. The controversy may well ......
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Lau v. McDonald
...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 ......
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RJ McLeod Investments Inc v McLeod
...In support of their application, RJM and Mr. McLeod cite Collins Family Trust v Canada (Attorney General), 2020 BCCA 196 for the proposition that rescission is an available remedy in tax-driven cases such as this notwithstanding the decisions of the Supreme Court of Canada in Canada (Attorn......
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7 firm's commentaries
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Rescission For Taxpayers: Canadian Tax Lawyer's Guide
...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......
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Rescission Decision Lacks Precision
...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......
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Rescission Decision Lacks Precision
...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......
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Supreme Court Of Canada May Misunderstand Advance Tax Rulings
...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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