Key Takeaways Expert credibility matters: CRA’s independent, balanced expert persuaded the Court, while the taxpayer’s conflicted expert undermined its case. Evidence must stand on its own: Expert rep...
Subsection 169(1) of the Income Tax Act (the “Act”) provides, in part, that a taxpayer may institute an appeal in the Tax Court of Canada to dispute a (re)assessment or notice of confirmation (jointly...
Section 227.1 of the Income Tax Act and section 323 of the Excise Tax Act provide that the CRA can assess corporate directors personally for a corporation’s failure to remit payroll deductions and GST...
Stephen Kaegi and his wife, Elise Dallaire, learned the hard way that music, love and taxes don't always mix well. The Ontario couple have spent two years trying to persuade federal tax officials that...