A Review of Rectification in a Post-Fairmont World

Posted By: David M. Piccolo on September 14, 2018 at 10:10:58 in Articles , Case Comments , Personal Tax & Estate Planning , Taxpayer Representation & Litigation

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Please see David Piccolo’s┬álatest article for the September issue of the Tax Advocate titled, “A Review of Rectification in a Post-Fairmont World,” where he discusses the post Supreme Court of Canada decisions in Canada (Attorney General) v Fairmont Hotels Inc. and Jean Coutu Group (PJC) Inc. v Canada (Attorney General).

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David M. Piccolo is a Canadian lawyer practicing tax law in Toronto, Canada. As a tax lawyer in Toronto, David is admitted to practice law in Ontario.

David received his J.D. from Osgoode Hall Law School, where he was the recipient of the Ronald Robertson Q.C. Memorial Tax Prize for the best research paper for the Tax Policy seminar. David holds a Bachelor of Business Administration from the Schulich School of Business, York University.

David has authored a number of papers in the field of tax law which have been published in The Supreme Court Law Review and The LSN Tax Law: Practitioner Series.