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 ...