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Chrysler Canada Inc v Canada: taxpayers entitled to seek judicial review of ministerial decisions under the Canada-United States Tax Convention (1980)

  • McCarthy Tétrault LLP
  • -
  • Canada
  • -
  • March 25 2009

The Federal Court recently released an important ruling that paves the way for taxpayers to seek judicial reviews of decisions by the Minister of National Revenue to issue reassessments under the intersection between the Canada-United States Tax Convention (1980) and the Income Tax Act

BCCA finds limited partners not purchasers of property sold to limited partnership

  • McCarthy Tétrault LLP
  • -
  • Canada
  • -
  • February 27 2013

When a limited partner sells property to the limited partnership, is the limited partner itself a purchaser of that property, or is the only

SCC to consider rectification of contracts

  • McCarthy Tétrault LLP
  • -
  • Canada
  • -
  • October 26 2011

The Supreme Court of Canada has granted leave to appeal in a case involving the rectification of contracts