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ARTICLE · 18 NOVEMBER 2011

SCC To Consider Rectification Of Contracts

McCarthy Tétrault
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The Supreme Court of Canada has granted leave to appeal in a case involving the rectification of contracts.

CanadaLitigation, Mediation & Arbitration
Brandon Kain
Brandon Kain
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The Supreme Court of Canada has granted leave to appeal in a case involving the rectification of contracts. The appeal in Services Environnementaux raises the question of whether Quebec law permits the rectification of agreements, in a manner that is retroactively enforceable against tax authorities, when their written terms diverge from the common intentions of the parties.

As part of a reorganization of the first respondent, Centre technologique, the second respondent, AES, decided to sell some of its shares in Centre technologique to a third party. AES and Centre technologique the entered into a reorganization agreement in which AES exchanged its 1,217,029 class A shares in Centre technologique for both: a) class B shares having an aggregate value of $1; and b) a promissory note in the amount of $1,217,028.

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