Tax Court Appeal

The Estate of the Late Paul Uppal v. His Majesty the King, 2025 TCC 34 According to subsection 53(1) of the Tax Court of Canada Rules (General Procedure), the Tax Court of Canada (“TCC”) can “strike out or expunge all or part of a pleading or other document with or without leave to amend…” on...

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...

What does it mean to "Demolish" the Minister's Assumptions? The good thing about tax disputes is that there is little to no room to personally and vexatiously malign a party in an attempt to gain an advantage. For example, in civil litigation the concept of “absolute privilege” means that fiction can be pleaded...

Practice Note 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 unless...

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...