Canada: Litigation, Mediation & Arbitration

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Article
TCC Powerless Over Cra Collections
The Canada Revenue Agency possesses extraordinarily broad collection powers when it comes to unremitted GST/HST, even while taxpayer appeals remain pending before the Tax Court of Canada. A recent TCC decision reveals the stark limitations on judicial intervention in CRA collection activities and highlights critical differences between GST/HST and income tax collection mechanisms. Understanding these distinctions proves essential for taxpayers facing GST/HST assessments, as the window for effective legal in
Canada Tax
MK
Millar Kreklewetz
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