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About the Canadian Institute for Tax Controversy Studies

Our mission is to bring clarity to the design and governance of Canada’s tax-dispute system and support informed, principled decision making across all stakeholders.

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Institute Articles

A Framework for Accountable and Principled Conduct in Tax Disputes

A Framework for Accountable and Principled Conduct in Tax Disputes

The following paper provides supporting analysis concerning principles-based conduct guidance within Canada’s tax dispute system and accompanies the present submission respecting conduct principles...

The Architecture Gap in Canada’s Tax Dispute System

The Architecture Gap in Canada’s Tax Dispute System

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...

Institutional Options for a Coherent Tax-Dispute System

Institutional Options for a Coherent Tax-Dispute System

[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...