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Contract law 2022 BCSC 2203

Kaltenegger v. Cao

Court
Supreme Court of British Columbia

The court rejected the buyer’s rescission claims, found the vendor was entitled to $970,000 for breach, and dismissed the buyer’s negligence claim against her realtor.

  • Misrepresentation
  • Unilateral mistake
  • Non est factum
  • Rescission
  • Measure of damages for resale
  • Real estate agent duty of care
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Tax law 2014 BCSC 305

Re: Pallen Trust

Court
Supreme Court of British Columbia

The court rescinded dividend declarations to the Pallen Trust after finding a causative mistake of law about section 75(2) of the Income Tax Act.

  • Rescission for mistake
  • Section 75(2) income tax act
  • General anti-avoidance rule (gaar)
  • Dividend taxation
  • Surplus stripping
  • Rescission-for-mistake
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About this LexChat collection

Canada decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.