On Thursday November 28, the Supreme Court of Canada will
release its decisions in the companion cases of Agence du
Revenu du Québec v. Services Environnementaux AES Inc., et
al. (Docket #34235) and Agence du Revenu
du Québec v. Jean Riopel, et al. (Docket #34393).
The narrow question on appeal is under what
circumstances the Superior Court of Quebec may correct a
written instrument that does not reflect the parties'
intentions. More broadly, the issue is how and to
what extent the equitable principles of
rectification operate in the context of the Quebec Civil
Code. These will be the first substantive decisions of the
Supreme Court on tax and the doctrine of rectification.
See our previous posts on the cases
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On Thursday, September 22, 2016, Dentons hosted a panel discussion about the management of liabilities and risks associated with environmental crises, including potential liabilities for directors and officers and provided insight into risk and liability techniques associated with environmental crisis management.
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