November 12, 2011

Proposals to improve the Tax Court of Canada

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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.

The Department of Finance may release draft legislation related to the proposals.

The deadline for submissions is December 16, 2011.

Interested readers can read the official news release Government Invites Comments on Proposals to Improve the Caseload Management of the Tax Court of Canada.

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Proposals to improve the Tax Court of Canada

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Related Insights

Proposals to improve the Tax Court of Canada

Insights

When a Tax Court Appeal Becomes Cost, Not Opportunity

The Early Decision Window in a CRA Dispute

Where an Interest Deduction Dispute Is Effectively Shaped

Management’s First Conversation with the Board in a CRA Dispute

System Advantage and Late-Shifting Positions in Transfer Pricing Disputes

Loss Consolidation Under GAAR: When Interpretation and Judgement Decide the Outcome

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