Case information
Conduct a refined search of the Supreme Court of Canada database to obtain details on the status of a matter before the Court.
39383
Attorney General of Canada, et al. v. Collins Family Trust, et al.
(British Columbia) (Civil) (By Leave)
Docket
Judgments on applications for leave to appeal are rendered by the Court, but are not necessarily unanimous.
| Date | Proceeding | Filed By (if applicable) |
|---|---|---|
| 2023-08-04 | Appeal closed | |
| 2023-08-04 | Discontinuance of the bill of costs, (Letter Form), (Printed version due on 2023-08-14) | Attorney General of Canada |
| 2022-12-13 | Bill of costs, (Book Form), Completed on: 2023-01-17, (Printed version due on 2022-12-20) | Attorney General of Canada |
| 2022-06-17 | Formal judgment sent to the registrar of the court of appeal and all parties | |
| 2022-06-17 | Judgment on appeal and notice of deposit of judgment sent to all parties | |
| 2022-06-17 |
Judgment on the appeal rendered, CJ Mo Ka Côt Br Row Mar Kas Ja, The appeal from the judgment of the Court of Appeal for British Columbia (Vancouver), Numbers CA46250 and CA46251, 2020 BCCA 196, dated July 10, 2020, heard on January 11, 2022, is allowed with costs throughout. The judgments of the Court of Appeal and of the Supreme Court of British Columbia are set aside and the respondents’ petitions are dismissed. Côté J. dissents. Allowed, with costs |
|
| 2022-02-02 |
Transcript received, 89 pages Paper copies not yet delivered (due to the difficulties in negotiating courier shipments during the ongoing protest). (rec'd 2022-03-25 / reçu 2022-03-25) |
|
| 2022-01-11 | Judgment reserved OR rendered with reasons to follow | |
| 2022-01-11 |
Hearing of the appeal, 2022-01-11, CJ Mo Ka Côt Br Row Mar Kas Ja Judgment reserved |
|
| 2022-01-10 | Notice of Remote Participation by a Judge of the Supreme Court of Canada sent to all parties | |
| 2022-01-07 | Correspondence (sent by the Court) to, Correspondence regarding upcoming Zoom hearing | |
| 2022-01-07 | Appellant's condensed book, (Book Form), (Printed version filed on 2022-01-07) | Attorney General of Canada |
| 2022-01-06 | Respondent's condensed book, (Book Form), (Printed version filed on 2022-01-06) | Collins Family Trust |
| 2021-12-29 |
Appeal hearing scheduled, 2022-01-11 Judgment reserved |
|
| 2021-11-30 | Notice of appearance, Michael Taylor and Dayna Anderson will appear before the Court. Mr.Taylor will present oral arguments. | Attorney General of Canada |
| 2021-11-10 | Notice of appearance, Joel A. Nitikman, Q.C. and Jessica Fabbro will appear before the Court. Mr. Nitikman will present oral arguments. | Collins Family Trust |
| 2021-11-10 | Supplemental document, Supplementary Book of Authorities (Respondents), Completed on: 2021-11-22 | Collins Family Trust |
| 2021-11-08 | Notice of hearing sent to parties, (sent electronically) | |
| 2021-10-29 | Letter advising the parties of tentative hearing date and filing deadlines (Leave granted) | |
| 2021-08-13 | Respondent's book of authorities, (Book Form), Completed on: 2021-08-20, (Printed version filed on 2021-08-13) | Collins Family Trust |
| 2021-08-13 | Respondent's factum, (Book Form), Completed on: 2021-08-20, (Printed version filed on 2021-08-13) | Collins Family Trust |
| 2021-06-21 | Appellant's book of authorities, (Book Form), Completed on: 2021-08-19, (Printed version filed on 2021-06-21) | Attorney General of Canada |
| 2021-06-21 | Appellant's record, (Book Form), (3 volumes), Completed on: 2021-08-19, (Printed version filed on 2021-06-21) | Attorney General of Canada |
| 2021-06-21 | Certificate of counsel (attesting to record), (Letter Form), (Printed version due on 2021-06-28) | Attorney General of Canada |
| 2021-06-21 | Certificate (on limitations to public access), (Letter Form), (Printed version due on 2021-06-28) | Attorney General of Canada |
| 2021-06-21 | Appellant's factum, (Book Form), Completed on: 2021-08-19, (Printed version filed on 2021-06-21) | Attorney General of Canada |
| 2021-05-05 | Letter advising the parties of tentative hearing date and filing deadlines (Leave granted), (sent by email) | |
| 2021-04-26 | Notice of appeal, (Letter Form), Completed on: 2021-05-03, (Printed version due on 2021-05-03) | Attorney General of Canada |
| 2021-04-26 |
Notice of change of counsel, (Letter Form), Michael Taylor and Dayna Anderson are now counsel for the appellant (instead of Christa Akey and Geraldine Chen)., (Printed version due on 2021-05-03) |
Attorney General of Canada |
| 2021-03-26 | Copy of formal judgment sent to Registrar of the Court of Appeal and all parties | |
| 2021-03-26 | Judgment on leave sent to the parties | |
| 2021-03-25 |
Judgment of the Court on the application for leave to appeal, The motion to join two Court of Appeal for British Columbia files in a single application for leave to appeal is granted. The application for leave to appeal from the judgment of the Court of Appeal for British Columbia (Vancouver), Numbers CA46250 and CA46251, 2020 BCCA 196, dated July 10, 2020, is granted with costs in the cause. Granted, with costs in the cause |
|
| 2021-03-25 |
Decision on the miscellaneous motion, See decision on application Granted |
|
| 2021-01-25 | All materials on application for leave submitted to the Judges, for consideration by the Court | |
| 2021-01-25 | Submission of miscellaneous motion, for consideration by the Court | |
| 2020-12-22 |
Applicant's reply to respondent's argument, (Letter Form), Applicant will not be submitting a reply. , Completed on: 2021-01-21, (Printed version due on 2020-12-31) |
Attorney General of Canada |
| 2020-12-16 | Certificate (on limitations to public access), (Letter Form), (Printed version filed on 2020-12-16) | Collins Family Trust |
| 2020-12-16 | Notice of name, (Letter Form), (Printed version filed on 2020-12-16) | Collins Family Trust |
| 2020-12-16 | Respondent's response on the application for leave to appeal, (Book Form), Completed on: 2020-12-16, (Printed version filed on 2020-12-16) | Collins Family Trust |
| 2020-11-25 | Notice of miscellaneous motion, (Book Form), Motion to Join, Completed on: 2020-11-25, (Printed version due on 2020-12-02) | Attorney General of Canada |
| 2020-11-19 | Letter acknowledging receipt of an incomplete application for leave to appeal, FILE OPENED 11/19/20 | |
| 2020-11-10 | Certificate (on limitations to public access), (Letter Form) | Attorney General of Canada |
| 2020-11-10 | Application for leave to appeal, (Book Form), Missing: Motion to Join (rec' 11/25/20), Amended covers/materials containing the correct style of cause (rec' 11/24/20), Completed on: 2021-01-06 | Attorney General of Canada |
Parties
Please note that in the case of closed files, the “Status” column reflects the status of the parties at the time of the proceedings. For more information about the proceedings and about the dates when the file was open, please consult the docket of the case in question.
Main parties
| Name | Role | Status |
|---|---|---|
| Attorney General of Canada | Appellant | Active |
v.
| Name | Role | Status |
|---|---|---|
| Collins Family Trust | Respondent | Active |
And Between
| Name | Role | Status |
|---|---|---|
| Attorney General of Canada | Appellant | Active |
v.
| Name | Role | Status |
|---|---|---|
| Cochran Family Trust | Respondent | Active |
Counsel
Party: Attorney General of Canada
Counsel
Dayna Anderson
Department of Justice
900 - 840 Howe Street
Vancouver, British Columbia
V6Z 2S9
Telephone: (604) 666-2061
FAX: (604) 666-2214
Email: michael.taylor@justice.gc.ca
Agent
Department of Justice Canada
50 O'Connor Street, Suite 500, room 557
Ottawa, Ontario
K1A 0H8
Telephone: (613) 670-6290
FAX: (613) 954-1920
Email: christopher.rupar@justice.gc.ca
Party: Collins Family Trust
Counsel
250 Howe Street
20th floor
Vancouver, British Columbia
V6C 3R8
Telephone: (604) 443-7115
FAX: (604) 683-5214
Email: joel.nitikman@dentons.com
Agent
99 Bank Street
Suite 1420
Ottawa, Ontario
K1P 1H4
Telephone: (613) 783-9699
FAX: (613) 783-9690
Email: david.elliott@dentons.com
Party: Cochran Family Trust
Counsel
250 Howe Street
20th floor
Vancouver, British Columbia
V6C 3R8
Telephone: (604) 443-7115
FAX: (604) 683-5214
Email: joel.nitikman@dentons.com
Agent
99 Bank Street
Suite 1420
Ottawa, Ontario
K1P 1H4
Telephone: (613) 783-9699
FAX: (613) 783-9690
Email: david.elliott@dentons.com
Summary
Keywords
Taxation - Equity - Remedies - Equitable rescission - Tax professionals devise plans to shelter corporations’ assets from potential future creditors - Corporations implement plan and each in part issues dividends to family trusts - Plans consistent with Canada Revenue Agency’s interpretation of s. 75(2) of Income Tax Act -Tax Court of Canada adopts narrower interpretation of s. 75(2) - Dividends to family trusts trigger unanticipated income tax liabilities - Whether equitable remedy of rescission available to unwind transactions - What is the test for equitable recission - Whether equitable relief should be granted when alternative remedies are available?
Summary
Case summaries are prepared by the Office of the Registrar of the Supreme Court of Canada (Law Branch). Please note that summaries are not provided to the Judges of the Court. They are placed on the Court file and website for information purposes only.
Two corporations implemented a plan devised by a tax professional to protect corporate assets from future creditors. The plans were intended not to incur income tax liability. In part, the plans involved each corporation issuing dividends to a newly-created family trust. The effectiveness of the plan depended on a widely-accepted interpretation of s. 75(2) of the Income Tax Act, R.S.C., 1985, c. 1 (5th Supp.). At the time the plans were implemented, the interpretation was shared by Canada Revenue Agency. Sommerer v. Canada, 2011 TCC 21, affirmed 2012 FCA 207, subsequently adopted a narrower interpretation of s. 75(2). Canada Revenue Agency issued notices of reassessment to each family trust for the taxation years in which dividends were paid. Objections to the reassessments were unsuccessful. The Supreme Court of British Columbia granted equitable recission of the payments of dividends. The Court of Appeal dismissed an appeal.
Lower court rulings
Supreme Court of British Columbia
2019 BCSC 1030, S180357, S180359
Petition granted, order rescinding declaration and payment of dividends
Court of Appeal for British Columbia (Vancouver)
2020 BCCA 196, CA46250, CA46251
Appeals Income Tax Act dismissed
Memorandums of argument on application for leave to appeal
The memorandums of argument on an application for leave to appeal will be posted here 30 days after leave to appeal has been granted unless they contain personal information, information that is subject to a publication ban, or any other information that is not part of the public record. You may also obtain copies of the memorandum by filing out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.
If you have questions about a memorandum of argument or want to use a memorandum of argument, please contact the author of the memorandum of argument directly. Their name appears at the end of the memorandum of argument. The contact information for counsel is found in the “Counsel” tab of this page.
Downloadable PDFs
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Related links
Factums on appeal
The factums of the appellant, the respondent and the intervener will be posted here at least 2 weeks before the hearing unless they contain personal information, information that is subject to a publication ban, or any other information that is not part of the public record. You may also obtain copies of factums by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.
If you have questions about a factum or want permission to use a factum, please contact the author of the factum directly. Their contact information appears on the first page of each factum.
Downloadable PDFs
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