Key Takeaways Enhanced costs continue to rise. The Tax Court again imposed enhanced costs on the Crown, reinforcing a pattern: disciplined conduct in the right arena creates financial consequences tha...
Executive Summary Tax litigation sits at the intersection of mandates distributed across the Canada Revenue Agency, the Department of Justice, the Tax Court of Canada (the Court), and the Department o...
Executive Summary Canada’s tax-dispute and litigation system operates without coordinated architecture or design leadership. No institution is responsible for aligning conduct, accountability, and pro...
[Executive Summary Canada’s tax-dispute system lacks a stable way to examine how procedural changes shape the system as a whole. Each institution sees only part of the landscape. As a result, reforms ...
Key Takeaways The Tax Court confirmed that foreign tax interest is not deductible — BMO lost on the law. The result was predictable, but BMO's strategy maximized potential upside while containing the ...
Executive Abstract A CRA dispute unfolds across multiple institutions with different incentives and objectives. After a reassessment is issued, control over the advice and guidance shapes how the disp...
Peter Aprile, Senior Counsel at Counter LLP, describes three inflection points that define how CRA challenges develop and are resolved. The framework reflects insights drawn from years of representing...
Key Takeaways Benefit without cost invites scrutiny: Courts scrutinize tax structures that offer benefit without tradeoff, and when they find this gap, they side with the CRA and uphold the reassessme...
Two decades later, the CRA continues to test the link between borrowing and income in financing structures, often under s. 20(1)(c)(i). The logic in Ludco still governs how those challenges are read. ...
Key Takeaways No inference of intent: Courts rejected the claim that surplus cash was earmarked for decommissioning in the absence of contemporaneous reserves, allocations, or disclosures. Rational co...