Category: Corporate Reorganizations

Federal Court of Appeal Releases its decision in Univar Holdco Canada ULC. v. H.M.Q. 2017 FCA 207

Published by Leonard Gilbert

On October 13, 2017, the Federal Court of Appeal released its decision in Univar Holdco Canada ULC. v. H.M.Q. 2017 FCA 207 (“Univar”), overturning the trial decision at the Tax Court of Canada (2016 TCC 159). The judgment contained…

Canadian Forest Navigation Co. Ltd., 2017 FCA 39 (“Canadian Forest”)

Published by Leonard Gilbert

“Rectification”, a means to “fix” a mistake made in the implementation of an agreement, has been a popular topic in tax law since the Supreme Court of Canada’s decisions limiting the availability of rectification for tax planning errors in AG