Bill C-31 gives the CRA more power and a greater advantage in tax disputes. At audit, it adds a notice of non-compliance with daily penalties and suspends the reassessment period while a notice is out...
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 ac...
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 ...