Overview: From Tax Request to Court Penalty: What Went Wrong This case concerns the enforcement powers of the Canada Revenue Agency (CRA) and the consequences of failing to comply with a court order under the Income Tax Act. The Federal Court had to decide how to penalize a company...
Introduction: Rising CRA Real Estate Tax Audit Risk in Canada CRA real estate tax audits have entered a new phase of sophistication, with the Agency increasingly relying on third-party data sources — most notably MLS listings — to identify potential non-compliance. This shift significantly heightens exposure for homeowners, renovators,...
Introduction: Not every case needs a trial: how judges handle baseless arguments and claims The case of Blake v. Ahmed (2025 BCCA 384) concerns a dispute between a taxpayer and government authorities over the collection of unpaid taxes. The British Columbia Court of Appeal was asked to determine whether...
Overview – The Burden to Challenge the Factual Basis of the Tax Reassessment In 2251102 Ontario Inc. v. The King, 2026 TCC 61, the Tax Court of Canada considered whether a taxpayer can successfully challenge a tax reassessment based on a net worth analysis where the CRA has relied...