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Tax litigation beyond the Tax Court: Federal Court and superior provincial courts

Thursday, January 18, 2018 @ 9:43 AM | By David Rotfleisch

The Federal Court of Appeal in Ereiser v. Canada 2013 FCA 20 concluded that the Tax Court does not have civil jurisdiction.

Ronald Ereiser’s principal ground of appeal to the Tax Court was that his reassessments should be vacated because they were issued as the result of misfeasance in public office on the part of CRA tax investigators. The Tax Court will vacate an assessment if it is not valid or not correct. A valid tax assessment is compliant with the procedural provisions of the Income...