CRA’s power to audit and assess: new developments, old problems

Osler Legal Outlook

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.

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