--- title: Tax Court proposals | Counter Tax Litigators LLP description: The proposed legislation would cause taxpayers and the Tax Court to suffer from some unintended consequences and that the proposed amendments should be reformulated. image: http://www.countertax.ca/hubfs/Countertax_2016/Thinking/pattern_placeholders/Cases_Legislation_Feature.png --- [Skip to content](https://www.countertax.ca/insights/tax-court-proposals#main-content) Search Articles - There are no suggestions because the search field is empty. Open main navigation Close main navigation - [Capabilities](https://www.countertax.ca/capabilities) - Insights Show submenu for Insights - [Case Studies](https://www.countertax.ca/case-studies) - About Show submenu for About - [Contact](https://www.countertax.ca/contact) [![Counter Tax Litigators LLP](https://www.countertax.ca/hubfs/Counter-Tax-Theme/Imagery/CounterTax-logo.svg) ](https://www.countertax.ca/) - [Capabilities](https://www.countertax.ca/capabilities) - [Insights](https://www.countertax.ca/insights) Show submenu for Insights - [Case Studies](https://www.countertax.ca/case-studies) - [About](https://www.countertax.ca/about-us/overview/institutional-history) Show submenu for About - [Contact](https://www.countertax.ca/contact) Open main navigation Close main navigation - [Capabilities](https://www.countertax.ca/capabilities) - Insights Show submenu for Insights - [Case Studies](https://www.countertax.ca/case-studies) - About Show submenu for About - [Contact](https://www.countertax.ca/contact) ![CounterTax](https://www.countertax.ca/hs-fs/hubfs/Counter-Tax-Theme/Schema%20Images/Counter%20Tax%20Litigators%20Logo%20Stacked%20(MidnightBlue%20on%20White).jpg?width=120&name=Counter%20Tax%20Litigators%20Logo%20Stacked%20(MidnightBlue%20on%20White).jpg) [Back to Insights](https://www.countertax.ca/insights) ### Related Insights - [Tax Opinion Before Implementation | Supportability, Assumptions, and CRA Reassessment](https://www.countertax.ca/insights/tax-opinion-before-implementation) - [CRA Reassessment After a Tax Opinion](https://www.countertax.ca/insights/cra-reassessment-after-a-tax-opinion) - [CRA Settlement After a Reassessment: When Resolution Becomes Unstable](https://www.countertax.ca/insights/cra-settlement-after-a-reassessment-when-cra-keeps-pulling-the-file-back) # Tax Court proposals By Counter Tax Litigators LLP Share - [![](https://www.countertax.ca/hs-fs/hubfs/Counter-Tax-Theme/images/linkedin-blue.png?width=20&name=linkedin-blue.png) LinkedIn](https://www.linkedin.com/shareArticle?mini=true&url=https://www.countertax.ca/insights/tax-court-proposals) - [ X](https://twitter.com/intent/tweet?url=https://www.countertax.ca/insights/tax-court-proposals&text=) - [email Email](mailto:info@countertax.ca?&subject=&cc=&bcc=&body=https://www.countertax.ca/insights/tax-court-proposals) Print ![Tax Court proposals](http://www.countertax.ca/hubfs/Countertax_2016/Thinking/pattern_placeholders/Cases_Legislation_Feature.png) Tax Court proposals 2:17 We have written several postings related to the proposed changes in the Tax Court Act and Tax Court Rules. To review, the proposed changes seek to increase the Tax Court Informal Procedure Limits (*i.e.*, monetary increase), allow the Tax Court to dispose of issues raised in an appeal separately and allow the Tax Court to determine questions (*i.e.*, pro tanto judgments) and bind multiple taxpayers with the same issue (*i.e.*, common questions). In June 2012, the [Bottom Line](http://www.thebottomlinenews.ca/) asked me to provide my thoughts on the proposed legislation. I repeated my caution that — if implemented as drafted — the proposed legislation would cause taxpayers and the Tax Court to suffer from some unintended consequences and that the proposed amendments should be reformulated. “The proposals are a good starting point. However, the changes need to be carefully considered.” The Bottom Line published its article entitled: [Tax court gets mixed reception](https://www.countertax.ca/hubfs/Countertax_2016/Downloads/countertax-thinking-2012-06-TBL-Tax-court-proposals-get-mixed-receptiom.pdf). Following my contributions to the Ontario Bar Association submissions, the Bottom Line article and the Department of Finance’s (“Finance”) release of the draft legislation, I was asked to participate in a [joint response](https://www.countertax.ca/hubfs/Countertax_2016/Downloads/countertax-thinking-2012-07-08-CBA-TCC-Proposals.pdf) to respond to the draft legislation. I accepted on the basis that I believed that it was important that the Canadian Bar Association Tax Executive and Tax Court Bench & Bar Committee provide its position to Finance. In addition, I was very disappointed that Finance did not implement any of the suggested changes to the proposed legislation. It is submitted that the pace that Finance is pushing through this important draft legislation is – uncharacteristically – quick. Moreover, it is odd that Finance did not implement any of the responses or suggested changes to the draft legislation. In any event, I am happy to have had the opportunity to work with the Canadian Bar Association’s Tax Executive and the Tax Court Bench and Bar Committee to respond to the Department’s draft legislation and reiterate our concern that the proposed changes may have negative effects and that Finance should amend the draft legislation. We keep working towards change and we will provide another update as soon as Finance provides its response. For additional analysis, see our [Insights](https://www.countertax.ca/insights). ## Insights [![Tax Opinion Before Implementation | Supportability, Assumptions, and CRA Reassessment](https://www.countertax.ca/hs-fs/hubfs/What%20a%20Tax%20Opinion%20Supports%20Before%20Implementation.png?width=499&height=299&name=What%20a%20Tax%20Opinion%20Supports%20Before%20Implementation.png) ](https://www.countertax.ca/insights/tax-opinion-before-implementation) ### [What a Tax Opinion Supports Before Implementation](https://www.countertax.ca/insights/tax-opinion-before-implementation) *A tax opinion may support a filing position without evaluating how the structure will perform under CRA challenge.* [![CRA Reassessment After a Tax Opinion | Tax disputes move beyond the original filing position](https://www.countertax.ca/hs-fs/hubfs/CRA%20Reassessment%20After%20a%20Tax%20Opinion.png?width=499&height=299&name=CRA%20Reassessment%20After%20a%20Tax%20Opinion.png) ](https://www.countertax.ca/insights/cra-reassessment-after-a-tax-opinion) ### [CRA Reassessment After a Tax Opinion](https://www.countertax.ca/insights/cra-reassessment-after-a-tax-opinion) *A CRA reassessment tests something different from the original tax opinion.* [![CRA Settlement After a Reassessment: When Resolution Becomes Unstable | Zhang v. HMK illustrates how resolution may not be treated as final inside the institution](https://www.countertax.ca/hs-fs/hubfs/CRA%20Settlement%20After%20a%20Reassessment%20When%20Resolution%20Becomes%20Unstable.png?width=499&height=299&name=CRA%20Settlement%20After%20a%20Reassessment%20When%20Resolution%20Becomes%20Unstable.png) ](https://www.countertax.ca/insights/cra-settlement-after-a-reassessment-when-cra-keeps-pulling-the-file-back) ### [CRA Settlement After a Reassessment: When Resolution Becomes Unstable](https://www.countertax.ca/insights/cra-settlement-after-a-reassessment-when-cra-keeps-pulling-the-file-back) *Tax Court of Canada decision on CRA settlement after reassessment, showing how accepted settlement terms may not end the dispute when CRA and DOJ continue pulling the file back. (Zhang v HMK)* [![](https://www.countertax.ca/hs-fs/hubfs/Dispute%20Record%20Risk%20at%20CRA%20Reassessment.png?width=499&height=299&name=Dispute%20Record%20Risk%20at%20CRA%20Reassessment.png) ](https://www.countertax.ca/insights/cra-reassessment-dispute-record-risk) ### [Dispute Record Risk at CRA Reassessment](https://www.countertax.ca/insights/cra-reassessment-dispute-record-risk) *A CRA reassessment and dispute do not start from a neutral position. They shape the dispute, now and later. This article explains how the record develops and the impact on teh range of outcomes. * [![Notice of Objection Failed to Define the Dispute | Some objection-stage failures are obvious. Others remain invisible and lead to the same result. (941624 Alberta Ltd. v. HMK) ](https://www.countertax.ca/hs-fs/hubfs/2026-04-20%20Notice%20of%20Objection%20Failed%20to%20Define%20the%20Dispute.png?width=499&height=299&name=2026-04-20%20Notice%20of%20Objection%20Failed%20to%20Define%20the%20Dispute.png) ](https://www.countertax.ca/insights/cra-reassessment-notice-of-objection-appea-limits) ### [Notice of Objection Failed to Define the Dispute](https://www.countertax.ca/insights/cra-reassessment-notice-of-objection-appea-limits) *CRA reassessment and notice of objection. Large corporation regime. How a failure to define the dispute can stop an appeal early or narrow what can be argued later.* [![Notice of Objection Window | What Carries Forward | What is placed on the objection record here is not neutral](https://www.countertax.ca/hs-fs/hubfs/Notice%20of%20Objection%20Window%20%20What%20Carries%20Forward.png?width=499&height=299&name=Notice%20of%20Objection%20Window%20%20What%20Carries%20Forward.png) ](https://www.countertax.ca/insights/notice-of-objection-window-what-carries-forward) ### [Notice of Objection Window | What Carries Forward](https://www.countertax.ca/insights/notice-of-objection-window-what-carries-forward) *Filing a Notice of Objection places part of the dispute on the record before it is treated as final. That record shapes how the matter is assessed and what can still be changed.* [ Explore more insights > ](https://www.countertax.ca/insights) - Capabilities - [Capabilities Overview](https://www.countertax.ca/capabilities) - Insights - [Insights Overview](https://www.countertax.ca/insights) - [CRA Dispute Decision Points](https://www.countertax.ca/cra-dispute-decision-points) - [Tax Dispute Caselaw & Signals](https://www.countertax.ca/tax-dispute-caselaw-signals) - [Foundations](https://www.countertax.ca/foundations) - [Case Studies](https://www.countertax.ca/case-studies) - [Institute for Tax Controversy Studies](https://www.countertax.ca/institute/overview) - About - [About Overview](https://www.countertax.ca/institute/about-us) - [History](https://www.countertax.ca/about-us/overview/institutional-history) - [Partners](https://www.countertax.ca/partners) - [Governance & Standards](https://www.countertax.ca/about-us/overview/governance) - [The Work](https://www.countertax.ca/about-us/overview/standard-of-the-work) - [Recognition](https://www.countertax.ca/about-us/recognition) ##### Contact [Begin here](https://www.countertax.ca/contact) [![Counter-Newsletter-linkedin-icon-navy-lg](https://www.countertax.ca/hs-fs/hubfs/Counter_Tax/email/Counter-Newsletter-linkedin-icon-navy-lg.png?width=34&height=34&name=Counter-Newsletter-linkedin-icon-navy-lg.png)](https://www.linkedin.com/company/counter-tax-lawyers/) ##### Subscribe to receive CRA reassessment and dispute insights © Counter Tax Litigators 2026 - Chambers Global - Chambers Canada - International Tax Review - [Contact](https://www.countertax.ca/contact) - [Terms of Use](https://www.countertax.ca/terms-of-use) - [Privacy Policy](https://www.countertax.ca/privacy-policy) - [Disclaimer](https://www.countertax.ca/disclaimer) ![](https://px.ads.linkedin.com/collect/?pid=6846258&fmt=gif) ```json { "@context" : "https://schema.org", "@type" : "BlogPosting", "author" : { "@type" : "Person", "name" : "Counter Tax Litigators LLP", "url" : "https://www.countertax.ca/insights/author/counter" }, "dateModified" : "2026-05-14T16:58:33.994Z", "datePublished" : "2012-09-03T23:58:00.000Z", "headline" : "Tax Court proposals", "image" : [ "//www.countertax.ca/hubfs/Countertax_2016/Thinking/pattern_placeholders/Cases_Legislation_Feature.png" ], "mainEntityOfPage" : { "@id" : "https://www.countertax.ca/insights/tax-court-proposals", "@type" : "WebPage" }, "publisher" : { "@type" : "Organization", "logo" : { "@type" : "ImageObject", "url" : "https://www.countertax.ca/hubfs/Countertax_2016/Branding/countertax-logo-white.svg" }, "name" : "Counter Tax Litigators" } } ``` ```json { "@context" : "https://schema.org", "@id" : "https://www.countertax.ca/#legalservice", "@type" : [ "LegalService", "Organization" ], "address" : { "@type" : "PostalAddress", "addressCountry" : "CA", "addressLocality" : "Toronto", "addressRegion" : "ON", "postalCode" : "M4V 3A9", "streetAddress" : "301–10 Alcorn Avenue" }, "alternateName" : "Counter LLP", "award" : [ "Included in ITR World Tax 2026 Tax Controversy Rankings", "Recognized in Chambers Canada 2026 for Tax Litigation", "Recognized among Canada's Top Tax Law Boutiques by Canadian Lawyer (2025–2026)", "Recognized in ITR World Tax 2025 Rankings for Tax Controversy (Canada)", "Finalist for Tax Innovator of the Year by International Tax Review" ], "description" : "Counter Tax Litigators LLP acts exclusively for private companies in material judgment-driven CRA disputes. 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