Archive for Author: taxlaw

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Case Commentary: The King v. Csak – Why filing a waiver for a tax reassessment must be done within the normal reassessment period—or the waiver will be invalid

In March 2025, the Federal Court of Appeal delivered the judgment on the appeal of a decision of the Tax Court of Canada concerning a taxpayer’s tax liability derived from the tax debts of her late husband, pursuant to subsection 160(1) of the Income Tax Act. Background – Derivative...

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