Article

Bennett Jones on Tax Disputes : 
April 2025

April 4, 2025
Authors
Edwin G. Kroft KCPartner
Antoine MesservierAssociate

Issue 36 of Bennett Jones on Tax Disputes, published on Taxnet Pro by Thomson Reuters, features an overview of recent cases of note and cases under appeal. This issue contains three articles from members of Bennett Jones' tax group. Ed Kroft KC briefly asks whether the upcoming Federal Election of April 28, 2025 will impact tax dispute resolution and the administration and enforcement of tax legislation. Antoine Messervier reviews the recent Uppal Estate decision in which the Tax Court struck assumptions of fact pleaded in the alternative and additional penalties from the Crown's Reply. Antoine also analyzes the UKSC's decision in Royal Bank of Canada v Commissioners for His Majesty's Revenue and Customs and its impact on the interpretation of the Canada-UK tax treaty.

If you have any questions about the cases in this edition of Bennett Jones on Tax Disputes, please reach out to Ed Kroft KC, Chair of the Bennett Jones Tax Litigation and Dispute Resolution group.

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For informational purposes only

This publication provides an overview of legal trends and updates for informational purposes only. For personalized legal advice, please contact the authors.

Authors

Edwin G. Kroft KC, Partner  •   Chair, Tax Litigation and Dispute Resolution Practice
Vancouver, Toronto  •   604.891.5335  •   krofte@bennettjones.com
Antoine Messervier, Associate
Vancouver  •   (604) 891-5396  •   messerviera@bennettjones.com