Capabilities
Engagement begins at reassessment, where leverage shifts
In judgment-driven disputes, advantage forms early as exposure is recognized, positions align, and issues take shape. Disputes move through four environments: exposure recognition, internal alignment, objection strategy, and tax court strategy.
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
Executive Summary Companies that grow through leveraged acquisitions, refinancing strategies, or complex financing structures eventually encounter the same sequence: CRA audit, reassessment, and...
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...
In large-corporation CRA disputes, the period immediately following reassessment is defined by unresolved conditions. Information is incomplete. Interpretations remain unsettled. Exposure cannot yet...
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...
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...
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...





