Capabilities

Engagement begins at reassessment, where leverage shifts

Exposure Recognition

Reassessments surface exposure and force early judgment about the dispute’s scale and character. Recognizing that exposure early determines how the dispute takes shape. 

 Internal Alignment

When exposure appears, stakeholders form an internal understanding of the dispute. Alignment around that understanding enables concise communication with leadership, limiting noise and disruption. 

Objection Strategy

The objection determines what the dispute is actually about. Issues, assumptions, and arguments become fixed, and the terrain of the dispute is set.

 

Tax Court Strategy

Where leverage improves at the Tax Court stage, the dispute proceeds accordingly. Filing and disciplined litigation shift negotiating leverage. 

Insights

Leveraged Growth and the CRA Reassessment Cycle

Leveraged Growth and the CRA Reassessment Cycle

Executive Summary Companies that grow through leveraged acquisitions, refinancing strategies, or complex financing structures eventually encounter the same sequence: CRA audit, reassessment, and...

The Reassessment Decision Window in a CRA Dispute

The Reassessment Decision Window in a CRA Dispute

In large-corporation CRA disputes, management must make consequential decisions immediately after reassessment while information remains incomplete and positions unsettled. This does not reflect a...

The Early Decision Window in a CRA Dispute

The Early Decision Window in a CRA Dispute

In large-corporation CRA disputes, the period immediately following reassessment is defined by unresolved conditions. Information is incomplete. Interpretations remain unsettled. Exposure cannot yet...

Management’s First Explanation in a CRA Dispute

Management’s First Explanation in a CRA Dispute

A CRA dispute begins when CRA issues its reassessment. Management’s first test begins when it explains it to directors, shareholders, lenders, investors, or partners. The structure varies. The...

CRA Reassessments Behave Like Capital Events

CRA Reassessments Behave Like Capital Events

Key Takeaways CRA’s incentive design produces earlier, larger, and more persistent reassessments. The Large Corporation Rules convert those assertions into temporary capital constraints. For...

When Institutional Continuity Becomes Management Exposure

When Institutional Continuity Becomes Management Exposure

Executive Abstract A CRA dispute unfolds across multiple institutions with different incentives and objectives. After a reassessment is issued, control over the advice and guidance shapes how the...