In Non Corp Holdings Corporation v. Canada (Attorney General), 2016 ONSC 2737, the Ontario Superior Court of Justice rectified the date of a capital dividend resolution and election from the day of the year end to one day after the year end.  This allowed access to the corporation’s capital dividend account (CDA) that existed on the latter date.  In contrast to Birch Hill Equity Partners Management Inc. v. Rogers Communications  Inc.,  2015 ONSC  7189, this case involved  “a  precise  tax  goal” that was  “quite  simply  achievable  if  done  correctly” (see paragraph 8).  Moreover, there  was  “a clear  and  specific  intention  throughout  and  a  simple  mistake  as  to  the  correct  means  of implementing  that  intent” (see paragraph 9).  Accordingly, the date on the resolution and capital dividend election was rectified to allow access to the corporation’s CDA – as intended.  In another development, the Supreme Court of Canada (SCC) reserved judgment in Attorney General of Canada v. Fairmont Hotels Inc., et al. on May 18, 2016.  The SCC’s decision in this case will be an important milestone in the law of rectification in Canada.