Access to Justice or Second-Class Justice? The Proposed Expansion of the Tax Court’s Informal Procedure Introduction Bill C-31, the Budget 2025 Implementation Act, No. 2, proposes a substantial expansion of the Tax Court of Canada’s [...]
Estoppel in Canadian Law: The Different Types of Estoppel and Why They Matter The term “estoppel” is used constantly in litigation, yet many lawyers and clients use it as though it were a single doctrine. [...]
What Makes a Really Good Tax Accountant: A Tax Litigator’s Perspective Most people think a good tax accountant is someone who files returns on time, finds deductions, and keeps clients out of trouble with the [...]
Common Income Tax and GST/HST Elections and Timing Traps in Canada One of the most overlooked areas in Canadian tax practice is the role of elections. Clients often assume that tax results flow automatically from [...]
The Stoic Tax Professional: Part 2 This is an update to an article I wrote in 2020 about how stoic principles and exercises apply to a person working specifically in tax. You can find it [...]
Rectification in the Canadian Tax Context Rectification is an equitable remedy that permits a court to amend a written instrument where it fails to accurately record the agreement that the parties in fact reached. In [...]
The Intersection Between Real Estate Law and Tax Litigation in Canada: Income Tax and GST Considerations Introduction Few areas of Canadian tax litigation generate as much complexity as disputes involving real estate. Real estate transactions [...]
The Intersection of Tax Litigation and Family Law in Ontario: When Family Lawyers Should Involve Tax Litigation Counsel Family law disputes frequently involve complex financial issues, yet the tax consequences of those disputes are often [...]
When Should a CPA Call a Tax Litigator? Most tax disputes are resolved long before a courtroom is ever involved. In many cases, a skilled CPA can manage compliance issues, respond to routine audit queries, [...]
What is the Role of an Expert in Tax Cases? The role of an expert in tax cases is to assist the court by providing specialized knowledge, analysis, and opinion evidence on technical or complex [...]
