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The Tax Court of Canada’s exclusive jurisdiction

Friday, January 12, 2018 @ 9:47 AM | By David Rotfleisch

The issue of choosing the correct court has been a problem for lawyers for 200 years, and it remains a concern when dealing with the Canada Revenue Agency (CRA).

While the Tax Court is tasked with tax appeals, it is far from the only forum to litigate with CRA.  A Notice of Assessment (a tax assessment) or reassessment is the tax determination issued by the CRA based on a tax return filed or the results of a tax audit. When a taxpayer has been assessed by...