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        What changes when a CRA reassessment shapes outcomes.

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        What changes when a CRA reassessment shapes outcomes.

      • Tax Dispute Caselaw & Signals

        Signals from CRA disputes that reveal how outcomes are decided.

      • Canadian Institute for Tax Controversy Studies

        An independent research institute examining the structure, governance, and performance of Canada’s tax-controversy system.

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      • Featured Insights

        What changes when a CRA reassessment shapes outcomes.

      • Tax Dispute Caselaw & Signals

        Signals from CRA disputes that reveal how outcomes are decided.

      • Canadian Institute for Tax Controversy Studies

        An independent research institute examining the structure, governance, and performance of Canada’s tax-controversy system.

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      • Featured Insights

        What changes when a CRA reassessment shapes outcomes.

      • Tax Dispute Caselaw & Signals

        Signals from CRA disputes that reveal how outcomes are decided.

      • Canadian Institute for Tax Controversy Studies

        An independent research institute examining the structure, governance, and performance of Canada’s tax-controversy system.

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      • Featured Insights

        What changes when a CRA reassessment shapes outcomes.

      • Tax Dispute Caselaw & Signals

        Signals from CRA disputes that reveal how outcomes are decided.

      • Canadian Institute for Tax Controversy Studies

        An independent research institute examining the structure, governance, and performance of Canada’s tax-controversy system.

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What changes when a CRA reassessment shapes outcomes.

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The Post-Reassessment Decision Window in a CRA Dispute

The Post-Reassessment Decision Window in a CRA Dispute

Feb 11, 2026 7:15:00 AM - 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...

Strategy and Outcomes

Analysis circulated periodically.

Background Pattern 2 with Caselaw Insights text - The Evolving Landscape of Supply Classification, reaffirming that only tax statutes—not invoices or regulations—define separate supplies.

The Evolving Landscape of Supply Classification

Feb 14, 2025 9:15:00 AM - Key Challenge: Clarifying GST/HST Supply Classification Integrated Transactions: Tax professionals should proactively evaluate whether elements of a purchase are truly independent or part of a single ...

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