Back to Featured Insights
November 22, 2011

The CRA's 10-year VDP & taxpayer relief limit is wrong

By Peter Aprile
The CRA's 10-year VDP & taxpayer relief limit is wrong
The CRA's 10-year VDP & taxpayer relief limit is wrong
1:02

In Bozzer v. Her Majesty the Queen (“Bozzer”), Federal Court of Appeal held that the taxpayer relief provisions contained in the Income Tax Act allow the Minister of National Revenue (“Minister”) and Canada Revenue Agency (“CRA”) to cancel interest accrued in any taxation year ending within ten years before the taxpayer’s application for relief, regardless of when the underlying tax debt arose.

The Minister and the CRA have, in some circumstances, attempted to disregard the common law. We have been waiting for the CRA to announce its response to the Bozzer decision.

Today, the CRA distributed a news release entitled Taxpayer relief deadline is December 31, 2011. This news release confirms that the CRA will follow the Federal Court of Appeal’s decision in Bozzer. In addition, the CRA announced that it will adopt this change for requests for taxpayer relief made under the Air Travellers Security Charge Act, Softwood Lumber Products Export Charge Act and the Excise Act.

Insights

Background Pattern 2 with Caselaw Insights text - Choose the Right Beneficiary to Avoid Tax Pitfalls, unique expertise in overturning CRA reassessments by Counter Tax Litigators LLP.

Choose the Right Beneficiary to Avoid Tax Pitfalls

The Enns v. Canada decision clarifies 'spouse' under section 160 of the Income Tax Act, impacting RRSP and TFSA estate planning. Jennifer Mak, along with other expert tax lawyers on our team, breaks down key insights.

Explore more insights >
Tax partner from Price Waterhouse Coopers commending Peter Aprile and the Counter Tax Litigators team for their hands-on, focused, and diligent approach to tax law.

What Accountants Say

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

Senior VP client with an accounting and finance background praising Counter Tax Litigators for their expertise, dedication, and businesslike approach to tax dispute litigation.

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

Accountant representing Fuller Landau LLP praising Counter Tax Litigators for superior communication in resolving client tax disputes.

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

Retired CEO client recommending Peter Aprile and the Counter Tax Litigators team for their competence, honesty, and exceptional handling of legal matters.

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

Successful business leader praising Counter Tax Litigators’ team for their professional, efficient representation, leading to a highly satisfactory decision.

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

Business leader praising the Counter Tax Litigators team for going above and beyond in handling a significant tax dispute.

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.

- Brian Grott, Northland Screen Corp

Framework Graphic 1 – representing Counter Tax Litigators' integrated approach to client service, combining advanced systems and deep legal expertise to resolve high-stakes tax disputes.

How can we help you?

Get in touch

Recognition

Our law firm and tax lawyers regularly receive
recognition as leaders in tax controversy and litigation.