Tax Court Appeal

Practice Note No. 21 & the Rhetoric Practice Note No. 21 (dated November 30, 2018) is the Tax Court of Canada’s directive on how settlement conferences are to be handled. According to the Court: 1. Settlement conferences will not be scheduled...

Tax Court of Canada Jurisdiction & Main Rehabilitation Co. v. Canada, 2004 FCA 403 The Tax Court of Canada does not have the jurisdiction to consider issues of abuse of process. Its jurisdiction is limited to determining the correctness of  a tax assessment. For example, the Tax Court cannot set aside an assessment...

Tax Law Services Portfolio - Memorandum of Understanding The Department of Justice (DOJ) in Canada primarily represents the Crown, not the Canada Revenue Agency (CRA) as an independent entity. How it works:The CRA is a federal agency responsible for tax administration.When legal matters arise (such as tax disputes or...

Admissibility of Expert Evidence in Tax Court As outlined in the decision of the Tax Court of Canada in Cambridge Leasing Ltd. v. The King, 2024 TCC 136,  determining the admissibility of expert evidence is a two-stage process: Threshold...

Pleading Relevant Facts Parties must plead relevant facts. The issue of relevant facts was addressed in the Tax Court of Canada (“TCC”) decision of Basal v. The King, 2022 TCC 154, which involved potential director liability for specific corporate tax debts. The appellant in Basal sought to strike certain pleadings,...

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...

Coopers Park Real Estate Development Corporation v. The King, 2024 TCC 122 Accountant-Client privilege does not exist. However, under what circumstances could information or documents from an accountant or third-party be considered privileged and confidential in a legal proceeding? Also, what is the proper scope of discovery pursuant to rules 81...

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:...

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...