Tax disputes are increasingly on the rise. While such disputes are best resolved by agreement, it is important for taxpayers and their advisors to appreciate that litigation, in the tax context, is a viable option and, in many cases, can represent a structured, expeditious and cost-effective path to resolution.
In the article “Litigation as a route to resolution,” Osler tax law expert Pooja Mihailovich reviews the process for litigating disputes in the Tax Court of Canada, and examines the various ways in which that process can provide relief to taxpayers who are keen on achieving early resolution.
Topics include the following:
- considerations to keep in mind in deciding whether or not to pursue an appeal to the Tax Court
- the strategic benefits afforded by litigation, including access to the court process and the early engagement of the Department of Justice
- the various steps of the litigation process, including pleadings, the disclosure of documents and discovery, and trial management conference
- court procedures available to litigants such as case management, settlement conferences and pre-trial motions
- measures that taxpayers should keep in mind at the litigation planning stage and implement where appropriate
DOWNLOAD PDF: Litigation as a route to resolution
“Litigation as a route to resolution” was originally published in the Report of Proceedings of the Sixty-Sixth Tax Conference, 2014 Conference Report (Toronto: Canadian Tax Foundation, 2015), 30:1-9.