Authors: John Agioritis, Nicholas Horlick, Justin Di Liello
In the recent decision of Her Majesty the Queen v Colitto, 2020 FCA 70 (“Colitto”), the Federal Court of Appeal (the “FCA”) unanimously… Read More
Authors: Nicholas Horlick, Lane Zabolotney
On December 9, 2016, the Supreme Court of Canada released two landmark decisions which provided much-needed clarification on the doctrine of rectification in the tax context.
Rectification… Read More