Post-Fairmont Hotels Inc. decision released in Supreme Court of British Columbia rectification case
In BC Trust v. Canada (Attorney General) (2017 BCSC 209), the Supreme Court of British Columbia dismissed an application for rectification, applying the recent Supreme Court of Canada decision in Fairmont Hotels Inc. (2016 SCC 56). The BC Trust case is one of the first cases to apply the Fairmont test for rectification in the tax context. A copy of the BC Trust decision is available here: http://www.courts.gov.bc.ca/jdb-txt/sc/17/02/2017BCSC0209.htm.