A drafting mistake in an agreement can result in significant and unintended tax consequences. In the recent case of Baytex Energy Ltd. v. Canada (Attorney General) (Baytex), the Court of Queen’s Bench of Alberta (Court)...more
11/3/2015
/ Canada ,
Corporate Taxes ,
Evidence ,
Income Tax Act ,
Income Taxes ,
Intent of the Parties ,
Mistake ,
NPI Agreement ,
Offsets ,
Oil & Gas ,
Rectification ,
Rescission ,
Trusts ,
Written Agreements