Notice of Objection

Canada v. Loewen (F.C.A.), 2004 FCA 146, 4 FCR 3 Can the Canada Revenue Agency (“CRA”), after the expiry of the reassessment period, defend an assessment by relying on a new legal argument or additional facts that were not part of the CRA’s original assumptions, without effectively making a new...

Employer Health Tax (EHT) Several Canadian provinces impose a payroll-based levy on employers commonly referred to as an Employer Health Tax (“EHT”). As of the date of this article, these regimes exist in the Canadian provinces of Ontario, British Columbia, Manitoba, Newfoundland and Labrador, and Quebec....

Notice of Objection & Voluntary Disclosures Program The ability to file a Notice of Objection to Notices of Re/assessment issued following a Voluntary Disclosure, governed by IC00-1R6-Voluntary Disclosures Program (“IC00-1R6”), was limited to specific circumstances. Importantly, taxpayers could not file a Notice of...

Devon Canada Corporation v. Canada, 2015 FCA 214 Devon Canada Corporation v. Her Majesty the Queen, 2015 FCA 214  concerns the scope of what comprises a Notice of Objection under the Large Corporation Rule in subsection 169(2.1). The Federal Court of Appeal (“FCA”) held that the reference to “notice of objection” in...

Swift v. The Queen, 2020 TCC 115 & Coates v. The Queen, 2011 TCC 74 & GST/HST In Ontario, for example, many taxpayers bought and/or renovated homes consecutively during the housing upturn. Consequently, it has been common for Canada Revenue Agency (“CRA”) to target the consecutive purchase and sale of 3 or 4 homes...

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 DISPUTES CRA disputes often...

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:...