Notice of Objection

CRA Collections When taxpayers fall behind on their tax obligations, the Canada Revenue Agency (CRA) has broad powers to collect outstanding amounts. Whether you are an individual or a business, understanding the CRA’s collection process is critical to protecting your financial interests and resolving tax debts...

New CRA Policy on Gross Negligence Penalties for SR&ED Claims The Canada Revenue Agency (CRA) has updated its enforcement approach for Gross Negligence Penalties under subsection 163(2) of the Income Tax Act, affecting Scientific Research and Experimental Development (SR&ED) claims. Effective January 28, 2025,...

Preparing for an Informal Procedure Tax Court Hearing Taking your tax dispute to the Tax Court of Canada is a significant step. Whether you’re filing under the informal or general procedure, proper preparation is critical to ensuring your case is presented...

Disagreements with the Canada Revenue Agency (CRA) can arise from audits, reassessments, or penalties. Whether it’s a personal tax issue or a business-related matter, CRA disputes can be stressful and complex. Without expert guidance, you may face significant financial and legal consequences. COMMON REASONS FOR CRA DISPUTESCRA disputes often stem...

The authors of this article address the serious problem of lack of effective recourse for Canadian taxpayers where they are subject to the abusive exercise of audit and/or assessment powers by tax officials:...

Selling your home can be an exciting milestone, but it can also attract the attention of the Canada Revenue Agency (CRA). Homeowners often rely on the principal residence exemption to shelter capital gains from the sale of their principal residence from taxes. However, when CRA audits a property sale, it will challenge the claim of this...

In Canada, the obligation to report income accurately to the Canada Revenue Agency (CRA) is not just a legal requirement but a cornerstone of our tax system. However, instances of unreported income can arise due to various reasons, sometimes inadvertently, leading to potential legal implications with the CRA.Understanding Unreported...

When dealing with the Canada Revenue Agency (CRA), it’s crucial to understand the significance of having access to all relevant working papers, documentation, and information. This is especially true when preparing to arguments in support of a Notice of Objection. Failing to obtain and thoroughly review these documents can severely...

Exporting a vehicle subject to the Select Luxury Items Tax Act (SLITA) can lead to a rebate of the Luxury Tax paid, but navigating the process involves adhering to specific conditions. This guide will break down the requirements and steps necessary to claim a rebate when exporting a luxury vehicle.  Understanding Section 39 of the Select Luxury...

Receiving a notice of audit from the Canada Revenue Agency (CRA) can be a daunting experience for taxpayers. However, with the right approach and guidance, navigating a CRA audit can be manageable and less stressful. In this blog post, we’ll discuss tips on how to handle CRA audits effectively, drawing insights from a Toronto tax lawyer....