Category Archives: Tax Administration

2017 New CRA Tax Collection Policy

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2017 New CRA Tax Collection Policy

In January 2017, the Canada Revenue Agency released a new Information Circular on the subject of its Tax Collection Policies (IC98-1R6).  This update comes just over one year after the last update (Jan 18, 2016 – IC98-1R5).

The only significant change is:

“Cancel or waive penalties or interest” replaces “Taxpayer relief provisions”

The wording at the start of the new policy does away with the previous reference to “exceptional situations”, given that the court found this restriction to be a fettering of discretion. cra.gc.ca/taxpayerrelief

Sas Ansari, BSc BEd PC JD LLM PhD (exp) CPA In-Depth Tax 1, 2 &3

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Legal Effect of CRA and DoF Publications

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Many taxpayers and tax professionals either refer to or rely on government publications in order to determine the tax consequences or tax implications of events and transactions.  These publications, often called soft-law, can give rise to various legal effects and consequences.

In the link to book chapter, below, Dean Lorne Sossin and Sas Ansari explore the interaction of soft-law and tax administration in Canada.

Get a copy of the Book Chapter HERE.

Sas Ansari, BSc BEd PC JD LLM PhD (exp) CPA In-Depth Tax 1, 2 &3

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