Greg DelBigio, K.C. has advised and acted on behalf of individual taxpayers, corporations and tax advisors during audits, criminal investigations and after criminal charges have been approved. Read complete profile »
The short answer to the question of the connection between Canada’s new anti-terrorism laws and taxes is that recent amendments to the Income Tax and Excise Tax Acts which arise through the Anti-Terrorism Act permit more extensive disclosure and sharing…
In the recent decision of Samaroo v. Canada Revenue Agency, 2015 BCCA 116 (18 March 2015), the appeal court considered whether a party suing CRA for malicious prosecution must satisfy a threshold evidentiary burden of showing there is merit to…
Section 231.2(1) of the ITA (and s.289(1) ETA) gives the Minister a broad power to compel the disclosure of information or documents. In language which imposes some but little restriction, the section provides that the Minister may “for any purpose…
The rules which govern the adversarial trial and appellate process, as distinct from the inquisitorial process, have evolved to help ensure that the issues, as defined by the parties, are decided on the evidence as led by the parties and…
Simply stated, litigation is the process whereby a legal dispute between parties is resolved by applying the facts to the law. At least in theory, these two factors (facts and law) are to determine the outcome of the dispute and…
The facts in the recent case of Samaroo v. Canada Revenue Agency, 2014 BCSC 1349 are not complicated. An investigator for CRA obtained a search warrant and the warrant was executed at the plaintiffs’ business and residence. Then CRA reassessed…
The decision in Fio Corporation v. The Queen, 2014 TCC 58 is an interesting and recent example in which the Minister’s attempt to gain exemption from well-established and long standing rules of litigation was met with censure from the court.…
On March 20, 2014 the Supreme Court of Canada granted leave to appeal in the case of Guindon v. The Queen. If one had been listening closely on that Thursday morning, it is likely that one could have heard both…
It is almost always the case that criminal charges for tax evasion are accompanied by a civil assessment or reassessment of taxes. Often, the fact situation is straightforward. The person earned more income than was declared. The failure to declare…
The Supreme Court of Canada has been unequivocal in its affirmation of the importance of the protection of solicitor-client privilege. For example, in R. v. McClure, 2001 SCC 14 the Court held (at para.35) that the privilege “must be as…