Ontario Superior Court rules CRA not entitled to notice of rectification

In the recent decision in Canada v. Brogan Family Trust (2014 ONSC 6354), the Ontario Superior Court of Justice dismissed a motion by the Attorney General of Canada to set aside a rectification order. The court held that the Canada Revenue Agency is not necessarily entitled to be given notice of proposed rectification proceedings. A copy of the court’s decision is available here.

Prepared by: E. Rebecca Potter

Becky Potter is a partner practicing in the firm’s Toronto office. Becky focuses her practice on all aspects of taxpayer representation and tax litigation. She has successfully represented clients at every level of court both provincially (in Ontario) and federally,… more »