In a ruling handed down May 6, 2013, the Federal Court of Appeal ordered that portions of a Crown pleading be struck out for suggesting that a deduction may be disallowed on the basis that the conduct of the taxpayer in...more
5/13/2013
- Canada Income Taxes Tax Deductions
In Sifto Canada Corp. v. Minister of National Revenue, 2013 FC 214, Prothonotary Aalto of the Federal Court rejected the Crown’s motion to strike out judicial review applications filed by Sifto Canada Corp. challenging...more
4/15/2013
The Canada Revenue Agency has now published a set of answers to questions and concerns about the audit process presented to it by the Tax Executives Institute late last year....more
1/31/2013
- Audits CRA
Earlier this month, the Tax Executives Institute, Inc. (TEI) raised a number of important income tax administration issues in its annual meeting with the Canada Revenue Agency. Concerns were expressed about how the CRA...more
12/28/2012
- Audits Canadian Revenue Agency
General Objectives of the Proposed Amendments
The general objectives of the proposed amendments are:
(1) to streamline the process of hearings and to codify the practice relating to litigation process...more
12/10/2012
- Evidence Expert Testimony
