Established 2009

Focused exclusively on disputes arising from CRA reassessments.

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

Tax Court Courtroom (Right-Sized for Web)

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.
Beige crisscross structural steel detail.

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. 
Abstract view of metal studs and support beams GettyImages-1261663724

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. 

Symmetrical facade of a modern brutalist building GettyImages-2234637960

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.

Symmetrical facade of a modern brutalist building GettyImages-2234637960

2023

Selective Engagement Discipline Codified

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

GettyImages-2244809381

2024

Leadership Structure Clarified

Strategic case leadership formally separated from firm management. 

 

GettyImages-2227662332

2025

Dispute & Record Control Codified

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

GettyImages-2259599397

Insights

CRA Reassessment After a Tax Opinion

CRA Reassessment After a Tax Opinion

A company receives a CRA reassessment after prior planning work and tax opinions supported the transactions or filing positions. The company believes the core risk has already been addressed. The...

CRA Settlement After a Reassessment: When Resolution Becomes Unstable

CRA Settlement After a Reassessment: When Resolution Becomes Unstable

Key Takeaways The decisive failure in Zhang v. HMK was not mechanical. The CRA lost control of its ability to change the outcome after it accepted a settlement proposal. The taxpayer preserved...

Dispute Record Risk at CRA Reassessment

Dispute Record Risk at CRA Reassessment

By the time the CRA issues the reassessment, the record is already taking shape. During the objection, the CRA will reinforce its interpretation of the facts and how they apply. That view appears in...

Notice of Objection Failed to Define the Dispute

Notice of Objection Failed to Define the Dispute

Key Takeaways The reassessment shows the financial exposure. What moves forward depends on how the taxpayer frames the dispute in the Notice of Objection. In this case, the taxpayer’s Notice of...

Notice of Objection Window | What Carries Forward

Notice of Objection Window | What Carries Forward

A CRA Notice of Reassessment has been issued. The deadline to file a Notice of Objection is now active. Management is deciding how to respond. At this stage, management can still shape the response....

CRA Dispute Record Formation | Decisions Made Before Clarity

CRA Dispute Record Formation | Decisions Made Before Clarity

After a reassessment, management begins making decisions before the full facts and positions are clear. They set an initial view of exposure. They identify the assumptions that support it. They...