Case Commentary – Canada (Attorney General) v. Fairmont Hotels Inc. 2016 SCC 56 (“Fairmont”)

In common law the doctrine of rectification operates to correct mistakes in transactions that produce unintended or adverse results. Since 2000, Juliar v. A.G. (Canada (2000), 50 OR (3d) 728 ONT. CA) (“Juliar”), has been the leading case on tax rectification in Canada.