The recent decision of the Tax Court in Williamson v. The Queen is a good reminder of the personal obligations directors have under the Income Tax Act (ITA) for remitting employee source deductions and the potential harsh consequences for failing to live up to those obligations. In Williamson, the director’s company had entered into a [...]
Jeff focuses his practice in the areas of tax litigation and dispute resolution in the tax audit and appeals process, tax advisory services, as well as complex commercial litigation. Formerly a senior Tax Litigator with the Federal Department of Justice acting on behalf of the Canada Revenue Agency (CRA) for almost 10 years, Jeff now serves local and national clients with a wealth of experience in litigating at all levels of both the Provincial and Federal courts.
His work has included challenges to complex tax avoidance techniques involving large corporate transactions, international taxation and interpretation of tax treaties. Most recently, Jeff had been advising the Aggressive Tax Planning Division of CRA involving some of the most significant tax matters in the Prairie region. He also sat on the National Tax Avoidance Committee for Justice Canada.
In addition, Jeff has extensive experience dealing with tax enforcement and other regulatory compliance issues including document disclosure requirements and was a member of National Documentary Requirements Committee. He is also considered an authority on solicitor and client privilege issues relating to documentary disclosure, having litigated several matters in this area as well as being called upon to act as an adjudicator in a privilege determination.
The Canada Revenue Agency has revoked the status of the Canadian Lacrosse Association as a registered Canadian amateur athletic association (RCAAA) for its involvement in what the CRA has declared an “abusive” donation scheme.
It is finally spring. The snow has melted, the flowers bloom, children put down their video games and leave their winter dens behind to frolic in the sunshine. What better time then to discuss the draconian powers of the Canada Revenue Agency. Although there may be clear skies overhead, on the horizon spring storm clouds brew.
Okay, that may be a bit melodramatic, but if you or a client has ever had to endure a CRA audit the experience can be a lot more frightening than a spring storm. We are told we have “rights” as citizens, that there are checks on government power, yet it seems that when it comes to dealing with one particular arm of the government – the CRA – all of these rights fall by the wayside and the state has all the power. Worse still, they’re exercising their power in order to confiscate our (or our clients’) money. Sometimes a lot of our money – scary stuff indeed. This post will canvass the tax audit and appeal process, provide explanations for the CRA’s seemingly endless powers, touch upon some key issues of the law in this area and hopefully provide some guidance to you and your clients who may be facing, or will one day face, a tax audit.
Copyright © 2009 Thompson Dorfman Sweatman LLP
2200-201 Portage Avenue, Winnipeg, Manitoba, R3B 3L3
Phone 204.957.1930 | Fax 204.934.0570 | Email clientservices@tdslaw.com
2200-201 Portage Avenue, Winnipeg, Manitoba, R3B 3L3
Phone 204.957.1930 | Fax 204.934.0570 | Email clientservices@tdslaw.com