Introduction: Canada Recovery Benefit and The Canada Recovery Benefits Act The Canada Recovery Benefits Act came into effect on October 2, 2020, and established the Canada Recovery Benefit (“CRB”), aiming to provide income support to employed and self-employed Canadians who were directly affected by the COVID-19 pandemic and were...
Keehn v. The King, 2023 TCC 1 Keehn v. The King is the perfect illustration of the principle that there is no equity in tax law and of the tax courts choosing to enforce the ‘letter of the law’, regardless of how inequitable it may appear. It also provides...
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...