Insights (3)

When a Tax Court Appeal Becomes Cost, Not Opportunity | Chad v. HMK: Escalation After the Win Path Closed

Key Takeaways The appeal failed because the parties continued after the win path had closed. The hearing created no real opportunity or upside. The case continued without a clear stop-point, turning t...

The Early Decision Window in a CRA Dispute | Management decisions made under unresolved conditions become the reference point

In large-corporation CRA disputes, the period immediately following reassessment is defined by unresolved conditions. Information is incomplete. Interpretations remain unsettled. Exposure cannot yet b...

Where an Interest Deduction Dispute is Effectively Shaped | Keybrand shows how s. 20(1)(c) disputes turn on which explanation takes hold

Keybrand Foods Inc. v. HMQ, shows how interest-deductibility disputes, and others like them, are shaped after reassessment as the objection record crystallizes the explanation of the business situatio...

Containing Transfer Pricing Disputes at Reassessment

Key Takeaways CRA recharacterization does not apply where arm’s length pricing remains available. Courts distinguish pricing disputes from disputes over transaction structure. The objection record set...

Counter Tax Litigators LLP has been included in the 2026 ITR World Tax rankings in the Tax Controversy category. The rankings assess firms across more than 140 jurisdictions, with emphasis on recent m...

Management’s First Explanation in a CRA Dispute

A CRA dispute begins when CRA issues its reassessment. Management’s first test begins when it explains it to directors, shareholders, lenders, investors, or partners. The structure varies. The dynamic...

System Advantage and Late-Shifting Positions in Transfer Pricing Disputes Redpath underscores the importance of moving disputes into the arena with appropriate oversight

Key Takeaways The Tax Court’s mandate allows the DOJ and CRA to introduce new alternative theories late in litigation, which can increase cost, delay the litigation timeline, and introduce litigation ...

Counter Sphere 1 Image, with “Loss Consolidation Under GAAR: When Interpretation and Judgement Decide the Outcome” title text, Counter Tax Litigators LLP: disciplined litigation for critical tax disputes.

Key Takeaways Loss consolidation transactions attract CRA scrutiny even when they align with Parliament’s design. The mechanical structure rarely drives the dispute – the interpretive record does. Bus...

Counter Sphere 1 Image, with “How Courts Decide When a Transaction Can Be Read Two Ways” title text, Counter Tax Litigators LLP: judgment-driven advocacy in high-stakes tax litigation.

Key Takeaways Penn Ventilator v. HMQ shows how disputes evolve when a transaction supports two viable case theories: one tied to the structure, the other to the business’s economic behaviour. Courts r...

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