Tax Book provides an overview of tax dispute and tax litigation in Canada, at the federal level. “Tax dispute” refers to the administrative process whereby your tax liability is determined. It generally starts with an audit from the CRA, followed by a reassessment. “Tax litigation” refers to the court process whereby an appeal is instituted before the Tax Court of Canada to have a reassessment vacated.
Tax Book is a work in progress. I will try to add content and improve the site when I have time. If you are a tax professional and see an error, please don’t hesitate to let me know.
Why Tax Book?
While working at the Department of Justice, I dealt with many self-represented taxpayers who were unaware of their rights or the steps involved in tax litigation. Tax Book is an attempt at reaching out to as many people as possible and present you with an overview of the process so that you can at least put things in perspective.
*** Do not rely solely on Tax Book. Always go back to the relevant provisions of the Income Tax Act & Regulations, the rules of procedure and the case law. If you need help, reach out to a tax lawyer (preferably a tax litigator).