Issue 30 of Bennett Jones on Tax Disputes, published on Taxnet Pro by Thomson Reuters, features an overview of recent cases of note and cases under appeal. This publication discusses the Crown's use of assumptions of mixed fact and law in a Reply filed in the Tax Court of Canada. This is a notable area in tax litigation because, through this mechanism, the Crown tries to impose the burden of proving facts on taxpayers.
If you have any questions about the cases in this edition of Bennett Jones on Tax Disputes, please reach out to Ed Kroft KC, Chair of the Bennett Jones Tax Litigation and Dispute Resolution group.
Work With Our Tax Litigation & Dispute Resolution groupOur team is well-positioned to provide strategic advice and support to clients in avoiding tax disputes, managing tax disputes when they arise, resolving tax disputes prior to litigation and, if necessary, litigating the disputes through the courts. We work with our clients to resolve tax disputes efficiently and effectively. Our lawyers represent clients in the Tax Court of Canada, the Federal Court, the Federal Court of Appeal, provincial courts, the Supreme Court of Canada and in dealings with CRA. |