The Minister of Finance, the Minister of Justice and the Attorney General of Canada have invited the public to comment on proposed changes to the Tax Court of Canada’s Rules.
If adopted, the proposals would:
increase the Tax Court’s Informal Procedure limit to $25,000 or where a loss does not exceed $50,000 (the current limit is $12,000 or to $24,000 for a loss);
allow the Tax Court to resolve issues independently; and
provide a decision that bind a group of appeals regarding substantially similar transactions.
Grenon v. Canada shows how mutual fund trust status can fail when execution doesn’t match form. Courts scrutinize RRSP structures that promise tax benefits without real distribution.
Ehresman shows how surplus cash can cost LCGE access when reserves and records are missing. Courts often treat silence as evidence. Outcomes turn on how those gaps are addressed.
Departure tax deferral allows taxpayers to post security. The taxpayer's deferral choices significantly impact liquidity, valuation disputes, and control in cross-border transitions.
MEGLobal Canada ULC shows how forum and timing defined a transfer pricing dispute. The case illustrates how jurisdictional limits can leave strong positions unheard and statute-barred.
The Vortex Energy SR&ED case illustrates how missing records enable the CRA to influence outcomes — and why framing and reconstruction lead to more favourable outcomes.
Peter Aprile is a very hands on and practical tax lawyer who is very focused and diligent. He is a pleasure to work with.
- Susan Farina, Tax Partner, Price Waterhouse Coopers
What Clients Say
I’m a Senior VP with an accounting and finance background. I’ve worked with lawyers and large law firms. I was referred to Counter to fix a tax dispute. It is very rare to encounter lawyers that combine expertise, dedication, and a businesslike approach to litigation. I have no hesitation in recommending Counter.
- David Cuddy, Senior Vice-President, Finance & Business Operations, CFL
What Accountants Say
Counter Tax Litigators has worked with Fuller Landau to resolve several of our clients’ tax disputes. Counter delivers superior communication.
- Laura Couvrette, CPA, CA, Fuller Landau LLP
What Clients Say
I spent a good part of my career dealing with attorneys on innumerable matters, and found Peter to be extremely competent, open-minded and exceptionally honest. I would not hesitate to use Peter again, and highly recommend the team at Counter Tax Litigators.
- Mark Ram, Retired CEO
What Clients Say
Counter’s representation on our behalf was well informed, professional and efficient, which ultimately resulted in a highly satisfactory decision in all aspects.
- Klaus W. Reif, President, Reif Estate Winery
What Clients Say
I was amazed with the results. They went above and beyond, and I would recommend Counter to any person or business with a significant tax dispute.
For nearly 20 years, our leadership in Canadian tax controversy and litigation has earned consistent recognition for expertise, results, and client trust.