Our tax system is complex, with many potential procedural pitfalls that taxpayers need to navigate. One such issue is the jurisdictional boundaries between the Tax Court and the Federal Court for tax disputes. Recent Supreme Court’s companion decisions in Dow Chemical Canada ULC v. Canada (“Dow Chemical”), and Iris Technologies Inc. v. Canada (“Iris”) provide clarifications on this issue. However, these “clarifications” may result in a less streamlined and more costly process and thus may not be good news for taxpayers.
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Blog posts tagged in Assessment Validity