Jean Coutu Group (PJC) Inc. v. Canada (Attorney General)
| Jurisdiction | Federal Jurisdiction (Canada) |
| Judge | McLachlin, Beverley; Abella, Rosalie Silberman; Cromwell, Thomas Albert; Moldaver, Michael J.; Karakatsanis, Andromache; Wagner, Richard; Gascon, Clément; Côté, Suzanne; Brown, Russell |
| Citation | 2016 SCC 55,[2016] 2 SCR 670 |
| Docket Number | 36505 |
| Court | Supreme Court (Canada) |
| Date | 09 December 2016 |
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48 practice notes
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Canada (Attorney General) v. Collins Family Trust,
...General) v. Fairmont Hotels Inc., 2016 SCC 56 , [2016] 2 S.C.R. 720 , and Jean Coutu Group (PJC) Inc. v. Canada (Attorney General), 2016 SCC 55, [2016] 2 S.C.R. 670 . Accordingly, the trusts are barred from obtaining rescission of the transactions. A court of equity may grant relief wher......
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Canada (Attorney General) v. Fairmont Hotels Inc.,
...E. Rose (London) Ld. v. William H. Pim Jnr. & Co., [1953] 2 Q.B. 450 ; Jean Coutu Group (PJC) Inc. v. Canada (Attorney General), 2016 SCC 55, [2016] 2 S.C.R. 670 ; Quebec (Agence du revenu) v. Services Environnementaux AES inc., 2013 SCC 65 , [2013] 3 S.C.R. 838 ; F.H. v. McDougall,......
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Table of Cases
...21 Jean Coutu Group (PJC) Inc v Canada (AG) , 2016 SCC 55 ........................................................................... 219 Jeffers v York Condominium Corp No 98 , 2010 ONSC 474 ......................................................................... 37 JEL Investments Ltd v ......
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Fifty Years of Taxation at the Federal Court of Appeal and the Federal Court
...cause of action. See also Bonavia v Canada , 2010 FCA 129 at para 7. 120 Jean Coutu Group (PJC) Inc v Canada (Attorney General) , [2016] 2 SCR 670 at para 41 [ Jean Coutu SCC]. 121 Continental Bank Leasing Corp v Canada , [1998] 2 SCR 298. [ 568 ] Fifty Years of Taxation at the Federal Cour......
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19 cases
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Canada (Attorney General) v. Collins Family Trust
...General) v. Fairmont Hotels Inc., 2016 SCC 56 , [2016] 2 S.C.R. 720 , and Jean Coutu Group (PJC) Inc. v. Canada (Attorney General), 2016 SCC 55, [2016] 2 S.C.R. 670 . Accordingly, the trusts are barred from obtaining rescission of the transactions. A court of equity may grant relief wher......
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Canada (Attorney General) v. Fairmont Hotels Inc.
...E. Rose (London) Ld. v. William H. Pim Jnr. & Co., [1953] 2 Q.B. 450 ; Jean Coutu Group (PJC) Inc. v. Canada (Attorney General), 2016 SCC 55, [2016] 2 S.C.R. 670 ; Quebec (Agence du revenu) v. Services Environnementaux AES inc., 2013 SCC 65 , [2013] 3 S.C.R. 838 ; F.H. v. McDougall,......
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Collins Family Trust v. Canada (Attorney General)
...in Canada (Attorney General) v. Fairmont Hotels Inc., 2016 SCC 56 and Jean Coutu Group (PCJ) Inc. v. Canada (Attorney General), 2016 SCC 55 had undermined its precedential value. The appellant contended that the chambers judge’s interpretation of the effect of Fairmont and Jean Coutu was ......
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SOISETH v. HILL
...2016 SCC 56, [2016] 2 SCR 720 [Fairmont Hotels] and the companion decision in Jean Coutu Group (PJC) Inc. v Canada (Attorney General), 2016 SCC 55, [2016] 2 SCR 670. There, an agreement was intended by parties to operate on a tax neutral basis. Corporate resolutions effected a share redempt......
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25 firm's commentaries
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The Dispute Resolution Review - 9th Edition
...Bennett Jones LLP. 2 CQLR c CCQ-1991. 3 2016 SCC 56. See also the companion case from Québec, Jean Coutu Group (PJC) Inc v. AG (Canada), 2016 SCC 55. 4 2016 SCC 5 2016 SCC 29. 6 2016 SCC 52. 7 2016 ONCA 332. 8 2016 ABCA 360. 9 2016 ONCA 49. 10 2016 ONCA 912. 11 2016 ONCA 771. 12 Alberta, Ru......
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Looking Back The 10 Most Important Appeals Of 2016
...out the legal test for correcting contractual errors in the companion decisions of Jean Coutu Group (PJC) Inc v Canada (Attorney General), 2016 SCC 55 (under Québec civil law) and Canada (Attorney General) v Fairmont Hotels Inc, 2016 SCC 56 (for the common law provinces and territories). Th......
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Court Of Appeal Summaries (June 18 22)
...Juliar (2000), 136 OAC 301 (CA), leave to appeal ref'd, [2000] S.C.C.A. No. 621, Jean Coutu Group (PJC) Inc. v Canada (Attorney General), 2016 SCC 55 Facts: The Canada Life Insurance Company of Canada ("CLICC") and certain of its affiliates carried out a series of transactions and events (t......
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Unintended Tax Liability? Supreme Court Of Canada Says No Take-Backs
...cases (Attorney General) v. Fairmont Hotels Inc., 2016 SCC 56, ("Fairmont") and Jean Coutu Group (PJC) Inc. v. Canada (Attorney General), 2016 SCC 55, ("Jean Coutu") found that rectification generally could not be used to avoid an unexpected tax liability. However, it was unclear if Fairmon......
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3 books & journal articles
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Table of Cases
...21 Jean Coutu Group (PJC) Inc v Canada (AG) , 2016 SCC 55 ........................................................................... 219 Jeffers v York Condominium Corp No 98 , 2010 ONSC 474 ......................................................................... 37 JEL Investments Ltd v ......
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Fifty Years of Taxation at the Federal Court of Appeal and the Federal Court
...cause of action. See also Bonavia v Canada , 2010 FCA 129 at para 7. 120 Jean Coutu Group (PJC) Inc v Canada (Attorney General) , [2016] 2 SCR 670 at para 41 [ Jean Coutu SCC]. 121 Continental Bank Leasing Corp v Canada , [1998] 2 SCR 298. [ 568 ] Fifty Years of Taxation at the Federal Cour......
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Contract Interpretation
...ER 1213 (CA). This decision has been followed in Canada. See McLean v McLean , 2013 ONCA 788 ; Jean Coutu Group (PJC) Inc v Canada (AG) , 2016 SCC 55 . © [2023] Emond Montgomery Publications. All Rights Reserved. CHAPTER 13 CONTRACT INTERPRETATION 219 CASE in POINT AMBIGUOUS LANGUAGE PROMPT......