FAQ

SpenceDrake Tax Law solely practices Tax Law including disputes with the Canada Revenue Agency and before the Tax Court of Canada and other Federal courts, including the Federal Court of Appeal. We regularly assist taxpayers with CRA audits, disputing Tax assessments (Notice of Assessment, etc.) before CRA Appeals Officers and the courts.

Choose your Tax Representative Carefully

The practice of Tax Law is complicated, and you need someone with an abundance of experience to represent you to enhance your chances of success. We strongly suggest that if you do not choose us, make sure you choose someone with plenty of Tax Law experience, otherwise you are handicapping your case from the outset.

Tax Law is Complex

Tax law is complex and consistently changing. The primary Federal tax legislation includes the Income Tax Act and Excise Tax Act (GST/HST). The Income Tax Act is over 3000 pages. The Excise Tax Act is over 1000 pages. There is also a myriad of rules, regulations, CRA interpretations and provincial Tax legislation. And of course, decades of decisions of the Tax Court of Canada and other courts (case law). There is no other area of law in Canada with such a robust and complicated legal paradigm.

Lawyer-Client Privilege & Confidentiality (Solicitor-Client Privilege)

Confidentiality is very important to us. We of course understand that you may have information that you do not want to disclose to the CRA. SpenceDrake Tax Law ensures solicitor-client privilege. Therefore, you can openly discuss any and all issues related to your tax matter without fear of disclosure.

A Couple of Key Facts about the Practice of Tax Law

1. There is a reverse onus in Tax Law. Therefore, the taxpayer has the burden to prove their position to CRA. In practice, CRA is permitted to assume facts until they are rebutted by the taxpayer. A simple example of this is a Notional or Arbitrary Tax assessment. If you do not file a Tax return you may receive such an assessment which is based on factual assumptions by CRA. The respective Tax liability is legitimate under the law until you rebut it and file your own return.

2. CRA auditors are incentivized to increase taxable income. Therefore, without adequate representation it is very difficult to, in the least, limit the increase.

University of Waterloo: Assessing the Canada Revenue Agency: Evidence on Tax Auditors’ Incentives and Assessments

We use Practice Management Software

Your file is stored electronically using robust practice management software. The software stores all emails, notes, documents, tasks and more. A user can set a task for any staff and reminders are sent to email. Staff working on the file have access to the data they need and are instantly informed of changes. Efficient access to file data helps with efficient file outcomes. 

Some law firms still do not use practice management software and rely on paper files. Tax law is complex and practice management software enables competent management of your file.