What is CLICC's application for relief in relation to the rescission of a voluntary disposition of property or of a contract?
Ontario, Canada
The following excerpt is from Canada Life Insurance Company of Canada v. Canada (Attorney General), 2018 ONCA 562 (CanLII):
I turn first to the question whether the relief that CLICC seeks is the rescission of a voluntary disposition of property or of a contract. If it is the former, CLICC contends that the decisions in Pitt v. Holt and Re Pallen Trust are authorities for the court to grant rescission, even where the objective is to avoid unintended tax consequences.
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