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The articles on this website reflect the authors understanding of the law at the time the article was written. The rules in tax law change regularly and the enclosed articles should be read for information purposes only. They do not necessarily represent the current state of the law. The Law must be applied to a particular set of facts. It is unsafe to draw conclusions about a particular set of facts without having them reviewed by a specialist.
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.
