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CRA’s power to audit and assess: new developments, old problems
Manage episode 454036496 series 3533849
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In this article – “CRA’s power to audit and assess: new developments, old problems” — we explore how recent amendments broaden the scope of power that the CRA will have in enforcing the Income Tax Act. Key topics include jurisdictional divide between the Tax Court and Federal Court, recent case law, principal changes to the CRA’s authority and consequences of non-compliance.
This article is authored by members of Osler’s Tax Group Pooja Mihailovich, partner, and Leandra Gupta, associate.
Osler Legal Outlook is brought to you by Osler, Hoskin & Harcourt LLP. Osler is a leading, national law firm with a singular focus — your business. We advise clients on an array of domestic and cross-border legal issues, drawing on the expertise of over 600 lawyers to provide the answers you need, when you need them.
Osler Legal Outlook provides general information only and does not constitute legal or other professional advice. Specific advice should be sought in connection with your circumstances.
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