Author: Alexander Barnes

The federal government initially proposed significant changes to the Canada Revenue Agency’s (the “CRA”) audit powers under the Income Tax Act (the “Act”) in Budget 2024 (see Proposed legislation expanding the CRA’s audit powers: pitfalls and takeaways and…

Overview

The Tax Court of Canada Rules (General Procedure) provide that a party may be entitled to substantial indemnity costs if the party makes a settlement offer and ends up obtaining an outcome at trial as favourable as or…