Introduction: Rectification & Its Tax Consequences Rectification is an equitable remedy. It allows parties to correct drafting errors that would otherwise render a legal instrument incompatible with the agreement that the instrument was meant to document. In these cases, the contracting parties may ask a court to rectify the...
Big box store was ordered by the Federal Court to turn over its client lists to the CRA In November 2022, the Federal Court granted the CRA’s request to force J.D.Irving to turn over its clients’ data from January 1, 2019, which included the complete name, contact information, CRA...