Wealth Matters

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December 2016

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Rectification is not Equity’s Version of a “Mulligan” – Words to Heed After Fairmont and Coutu

Robert Graham

Introduction In Canada’s common law jurisdiction, rectification has historically been a powerful equitable remedy which, if granted, enables applicants to “travel back through time” to correct the documentary basis of transactions that have resulted in unintended detrimental tax or other...

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