Established 2009

Focused exclusively on disputes arising from CRA reassessments.

Directing dispute position and oversight exposure before they enter the institutional record.

Tax Court of Canada (Courtroom)

Institutional History

2009

Founding Mandate Defined

 The firm was established to act in tax disputes arising from reassessments.

From inception, the mandate was tax controversy and litigation, not planning. 

Solid concrete institutional facade emphasizing structural foundation and permanence.

2014–2015

Mandate Narrowed

 Scope deliberately limited to capital-sensitive disputes. Routine procedural and advisory work discontinued.
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2015-2018

Dispute Architecture Institutionalized

 A structured dispute architecture embedded across all significant matters. Strategy moved from individual craft to an institutional system. 

Repeating concrete façade with structured geometric depth.

2018

Execution Discipline Embedded

 Role-based execution formalized authority, review, and strategic commitment across disputes. 
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2019

Pre-Objection Strategy Made Structural

 Pre-objection filing exposure analysis and position-setting formalized as a governance requirement across the firm.

No objection or pleading proceeds until executive leadership aligns on exposure and strategic position. 

Modern concrete facade featuring a centered entrance and precise horizontal grid.

2020

Appeals Engagement Recalibrated

 Engagement at the CRA Appeals stage was deliberately narrowed following the filing of the Notice of Objection in large corporation disputes.

Strategic effort reallocated toward independent adjudication and structured resolution planning where institutional leverage is materially greater. 

Black-and-white architectural facade with repeating vertical concrete fins and sharp shadow contrast, symbolizing disciplined structure and executive accountability.

Tax Court Mediation Integrated as Structured Resolution Path

 Court-supervised mediation embedded as a formal resolution pathway across significant disputes.

Exposure modeling and settlement architecture aligned to leverage cost asymmetry and accelerate disciplined resolution. 

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2021

Management & Capital Accountability Integrated

Exposure grading and documented executive-level commitments integrated into dispute execution and stakeholder reporting. 

Black-and-white architectural facade with repeating vertical concrete fins and sharp shadow contrast, symbolizing disciplined structure and executive accountability.

2022

Research Institute Established

Canadian Institute for Tax Controversy Studies  launched as a permanent research arm examining the structural pressures within Canada’s tax dispute regime.

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2023

Selective Engagement Discipline Codified

Defined institutional criteria governing acceptance of significant capital-sensitive disputes. 

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2024

Leadership Structure Clarified

Strategic case leadership formally separated from firm management. 

 

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2025

Dispute & Record Control Codified

Discipline governing strategy, executive accountability, and formation of the formal dispute record codified across the firm.

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Insights

When a Tax Court Appeal Becomes Cost, Not Opportunity

When a Tax Court Appeal Becomes Cost, Not Opportunity

February 06, 2026 - Key Takeaways The appeal failed because the parties continued after the win path had closed. The hearing created no real opportunity or upside. The case continued without a clear stop-point, turning...

Where an Interest Deduction Dispute Is Effectively Shaped

Where an Interest Deduction Dispute Is Effectively Shaped

February 06, 2026 - Keybrand Foods Inc. v. HMQ, shows how interest-deductibility disputes, and others like them, are shaped after reassessment as the objection record crystallizes the explanation of the business...

Loss Consolidation Under GAAR: When Interpretation and Judgement Decide the Outcome

Loss Consolidation Under GAAR: When Interpretation and Judgement Decide the Outcome

November 25, 2025 - Key Takeaways Loss consolidation transactions attract CRA scrutiny even when they align with Parliament’s design. The mechanical structure rarely drives the dispute – the interpretive record does.

Control and Economic Reality in Cross-Border Dividend Disputes

Control and Economic Reality in Cross-Border Dividend Disputes

November 24, 2025 - Key Takeaways Inconsistent cross-border descriptions created tension between the structure’s design and its economic reality. Risk and benefit flowed to different entities across jurisdictions,...

Costs Follow Control, Not Optimism

Costs Follow Control, Not Optimism

November 20, 2025 - Key Takeaways Enhanced costs continue to rise. The Tax Court again imposed enhanced costs on the Crown, reinforcing a pattern: disciplined conduct in the right arena creates financial consequences...

CRA Audits and Disputes: A New Test of Control and Judgement

CRA Audits and Disputes: A New Test of Control and Judgement

November 03, 2025 - Key Points CRA can now compel sworn questioning. The Income Tax Act authorizes auditors to require oral testimony under oath during audits, bringing executives directly into the record. Early...