The Ontario Reports just published another rectification case. See Di Battista v. 874687 Ontario Inc., 80 O.R. (3d) 136, 2005 CanLII 51220 (ON S.C.). The report is sketchy on the details, but it contains a useful list of the relevant cases. Interestingly, the Minister of National Revenue did not oppose the application for rectification, but the Minister advised “by letter from counsel” that he “maintains his right to reassess any of the parties involved as a result of any tax consequences which may arise out of this application.” That’s ominous-sounding.
