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Decision highlights CRA’s overzealous tax litigation policy | Julius Melnitzer

Monday, November 13, 2017 @ 8:48 AM | By Julius Melnitzer

Sometimes, litigants get so caught up in zealotry that they lose sight of basic underlying factors.

That, perhaps, is part of the cost of the adversarial system. But when the zealot is the Crown in a country that faces vexing issues of delays in the court system and access to justice in general, some questions should be asked.

There’s no doubt that the Supreme Court of Canada’s practical, commercially oriented approach to the general anti-avoidance rule (GAAR) found in the Income Tax Act (ITA), an approach first...