Administration and Enforcement
Wilson: SCC Overhauls Standard of Review?
Tax professionals who advise clients on judicial review of the CRA’s discretionary decisions should monitor developments in the standard of review in […]
Gordon: CRA May Not Fetter Discretion on Interest Relief Application
FC Dismisses JR Application for Delay
Taxpayers’ Ombudsman Addresses CBA Meeting
Tax Court: CRA Employee May Not Testify as Expert
BP Canada: CRA Entitled to Tax Accrual Working Papers
ConocoPhillips: FCA Confirms Tax Court’s Jurisdiction to Determine Questions of Timing and the Validity of a Notice of Objection
In ConocoPhillips Canada Resources Corp. v. The Queen (2014 FCA 297), the Federal Court of Appeal overturned a Federal Court decision (2013 […]
Brent Kern Family Trust: FCA Dismisses Appeal
In Brent Kern Family Trust v. The Queen (2014 FCA 230), the Federal Court of Appeal dismissed the taxpayer’s appeal […]
Foreign Charities and the Changing Landscape of CRA Charity Audits
There has been a flurry of recent scrutiny and activity in the areas of foreign and domestic charities – few […]
Bolton Steel Tube: TCC Orders Crown to Reassessment in Accordance with Settlement
In Bolton Steel Tube Co. Ltd. v. The Queen (2014 TCC 94), the Tax Court of Canada allowed the taxpayer’s […]
Roitelman: Fraud and the Due Diligence Defence
In Roitelman v. The Queen (2014 TCC 139), the Tax Court considered whether a director could establish that he had […]