Case Comment – Hillcore Financial Corporation v. The King Introduction: Proper Reply in Pleadings Before the Tax Court of Canada Tax pleadings initiate cases that go before the Tax Court of Canada. These pleadings consist of the Notice of Appeal by the taxpayer and the Reply by the CRA....
Introduction: Enforcement of the Canadian Tax System As the Canadian tax system is based upon taxpayers self-assessing and self-reporting their income, to protect the integrity and fairness of the system, various enforcement mechanisms are in place to ensure compliance. For those who do not comply with the provisions of...