How to get faster dispute resolution at the Tax Court of Canada
14 June 2012
Joe Dalton
Canadian taxpayers can look forward to their tax disputes being resolved quicker by the Tax Court of Canada (TCC), if draft legislation released last week is adopted.
The draft proposals are intended to lighten the caseload of the TCC which, according to advisers, will free-up time and resources to deal with more complex issues brought by large companies and multinationals.
The key amendment for corporate taxpayers is a removal of the requirement for the TCC to deal with all the issues raised in an appeal of an assessment together, allowing some issues to be disposed of independently.
Joel Scheuerman, of Davies Ward Phillips & Vineberg, said this measure will speed the process for taxpayers and encourage resolution of smaller issues through mediation.
“If there are three issues under dispute in a taxpayer’s case, and issues A and B are dependent upon a substantive issue C, then the TCC can put the other issues aside and...
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