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The Supreme Court of Canada takes a cautious step toward approving Agreements correcting errors in Tax Planning and Implementation

Posted in Tax

On November 28, 2013, the Supreme Court of Canada released one decision in two appeals concerning a taxpayer’s ability to correct an error in an agreement entered into for tax planning purposes.  Although Quebec (Agencie du Revenu) v. Services Enviromementaux AES inc., 2013 SCC 65 (“AES”), dealt with this issue under the Quebec Civil Code, it… Continue Reading