Summaries of selected recent cases are provided each week to Slaw by Maritime Law Book. Every Sunday we present a precis of the latest summaries, a fuller version of which can be found on MLB-Slaw Selected Case Summaries at cases.slaw.ca.
This week’s summaries concern:
Admin law & requirement to give reasons / Québec rectification of contracts / Maritime law:
McLean v. British Columbia Securities Commission 2013 SCC 67
Administrative Law – The hearing and decision – Decisions of the tribunal – Reasons for decisions – When required
On September 8, 2008, McLean entered into a settlement agreement with the Ontario Securities Commission in which she consented “to the making of the order against her” in the form of attachment. By letter dated January 14, 2010, McLean was notified that the Executive Director of the British Columbia Securities Commission (the Commission) was applying for an order against her under s. . . .
Agence du Revenu du Quebec v. Services Environnementaux AES inc. et al. 2013 SCC 65
Quebec Obligations – Rectification of contracts – General principles – Jurisdiction
Shareholders of corporations engaged in various transactions to reorganize the corporations and transfer interests in them. The intention was that their agreements would have no tax consequences. As a result of errors made by the shareholders’ tax advisors, the Agence du Revenu du Québec (ARQ) and the Canada Revenue Agency issued notices of assessment in which they claimed tax amounts these taxpayers had not expected to pay. After the notices . . .
9171-7702 Quebec Inc. v. Canada 2013 FC 832
Admiralty – Principles of law – Canadian Maritime Law – Application
Les Surplus JT purchased a fishing vessel following a forfeit of the vessel to Her Majesty the Queen (Canada). Les Surplus alleged that it was misled as to the type of engine in the vessel because the main engine was described as a “1989 Caterpillar Marine 3612 1060 cv” whereas it was a model”3512”. Les Surplus JT commenced an action in contract and in damages against Canada. Canada denied breaching the . . .