Tax Book provides an overview of the tax dispute and tax litigation process in Canada at the federal level.

A “tax dispute” refers to the administrative process through which your tax liability is determined. It generally begins with an audit by the Canada Revenue Agency (CRA), followed by a reassessment. “Tax litigation” refers to the court process through which an appeal is commenced before the Tax Court of Canada to have a reassessment vacated.

Tax Book is a work in progress. We will continue to add content and improve the site as time permits. If you are a tax professional and notice an error, please do not hesitate to let us know.

Why Tax Book?

Tax Book is an attempt to reach as many people as possible and provide a clear, accessible overview of the process.

*** Do not rely solely on Tax Book. Always refer to the relevant legislation, rules of procedure, and case law. If you need assistance, consult a tax lawyer—preferably a tax litigator.

Eric Luu, LL.B., B.C.L., MTAX, is a tax lawyer (avocat fiscaliste) based in Montreal, Quebec. He holds a Master of Taxation (MTAX) from the University of Waterloo and is a member of the Law Society of Ontario and the Barreau du Québec.