May 17, 2023

Publication News: Fixing Tax Mistakes After Collins Family Trust

Professor Catherine Brown co-authored the paper in "Personal Tax and Estate Planning"

Professor Catherine Brown, with co-author Doug Ewens, KC, has published "Fixing Tax Mistakes After Collins Family Trust" in Personal Tax and Estate Planning.

The article discusses the limitations imposed by the SCC in granting equitable relief in tax matters and considers other potential remedies for innocent mistakes, including specific relief provided in the Income Tax Act (“ITA”), remission orders, taxpayer relief provisions and the voluntary disclosure program. The article also considers the potential for relief under the common law of mistake and provides practical advice to taxpayers about documenting their transactions in case a mistake is made.

The journal is published by Federated Press, part of Thompson Reuters.

Read the article