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598:. Settlements are generally based on a principled approach to the matter rather than strictly as a percentage of the dollar amount at stake. This differs from the rules of general civil litigation, but it does offer the opportunity to develop creative settlement strategies particularly where multiple taxation years or issues are involved.
563:
In
General Procedure cases, discoveries are held by exchange of documents followed by the examination, without a judge, of one witness on behalf of each party. One or both parties may then apply for a hearing date where witnesses will be examined and cross-examined before a judge and documents
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formally entered into evidence. Trials in the Tax Court of Canada typically take one day or less, particularly where the parties have agreed on all or substantially all of the facts, but in more complex and contentious cases the trial may not be completed for several weeks or even months.
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in the Tax Court of Canada. Cases may proceed either by way of
Informal or General Procedure. The Informal Procedure is a simplified process available to taxpayers where the total tax and penalties (but not interest) at issue is
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Costs are recoverable by the successful party in accordance with rather modest tariff amounts, but reasonable disbursements incurred by the successful party (including expert witness costs) are generally fully recoverable.
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to reassess on the basis described by the judge in the reasons for judgment or, where the assessment or reassessment is wholly incorrect, the assessment or reassessment may be vacated entirely.
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grants leave to appeal a federal tax case from a decision of the
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The litigation of a federal tax dispute is commenced by a taxpayer filing a
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560:$ 25,000 or less per taxation year ($ 50,000 in the case of GST).
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is represented by specialized tax litigation counsel from the
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1941:1983 establishments in Canada
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1375:Mary Moreau
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