Is Tax Law Fair?

The short answer is yes. The legislators for the most part try to create fair and equitable outcomes where a person has made an error in remitting what is owed by law. For example, section 296 of the Excise Tax Act (ETA) has several provisions that allow the taxpayer to claim tax credits and rebates […]

Tax Court: Round 2

Today I attended the Tax Court of Canada (TCC) again for the purposes of observing a case on the denial of a New Housing Rebate (NHR). The lawyer for the Department of Justice (Respondent) began their case by requesting a quashing of the appeal for being filed outside the statutory periods for objection. The Respondent […]

Tax Court of Canada

On Thursday, January 11, 2024, I attended the Tax Court of Canada (TCC) as an observer for an appeal on the denial of a New Housing Rebate (NHR). What you may or may not know is that I was a GST/HST Rulings officer at the Canada Revenue Agency (CRA) for 5 years, and am intimately […]