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ARTICLE · 30 SEPTEMBER 2015

Rescission Remedy Takes A Step Sideways In JAFT

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On Aug. 20, 2015, the Manitoba Court of Appeal ("MCA") dismissed the appeal in the JAFT Corp v, Jones et al. rescission case.

CanadaEmployment and HR
John Sorensen
John Sorensen
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On Aug. 20, 2015, the Manitoba Court of Appeal ("MCA") dismissed the appeal in the JAFT Corp v, Jones et al.1 rescission case. The application judge declined to exercise jurisdiction on the basis of parallel proceedings in the Tax Court of Canada ("TCC") and her alternative position that rescission was not available in any case. The appellants, JAFT Corporation ("JAFT") and two individuals who were directors, shareholders and employees, unsuccessfully appealed to the MCA.  A third employee was a respondent who did not oppose. The Attorney General of Canada intervened, opposed, and was successful in the application and on appeal.

The TCC appeals concerned CRA third party assessments for source deductions. The rescission application sought to have employment contracts and compensation rescinded for 2005 and 2006. The three employees worked for JAFT between 2003 and 2006. They agreed in 2004 that they would be paid if/when their work met the requirements of the SR&ED

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