contract issues

6362222 Canada inc. v Prelco inc: Limitation of Liability Clause Upheld

In the unanimous decision 6362222 Canada inc. v Prelco inc., 2021 SCC 39 [Createch v Prelco], the Supreme Court of Canada (“SCC” or “the Court”) held that Québec law permits contracting parties engaging in a freely negotiated non-consumer contract to limit or exclude their liability.    Facts of the Case 6362222 Canada inc. (“Createch”) is […]

Rectification is Not Equity’s Mulligan: New Insights on the Law of Rectification in Tax Liability

The Supreme Court of Canada (“SCC”) has recently delivered two companion judgments, Canada (Attorney General) v Fairmont Hotels Inc., 2016 SCC 56 [Fairmont] and Jean Coutu Group (PJC) Inc. v Canada (Attorney General), 2016 SCC 55 [Jean Coutu], that substantially restrict the availability of the rectification remedy in Canada.