Issue 41 of Bennett Jones on Tax Disputes, published on Taxnet Pro by Thomson Reuters, reviews significant developments in Canadian tax litigation, highlighting recent court decisions and practical considerations for taxpayers navigating disputes. This edition features analysis and commentary from members of Bennett Jones’ Tax group.
Andrew Young examines MEGlobal Canada ULC v Canada, where the Federal Court of Appeal confirmed that the Tax Court of Canada lacks jurisdiction to review or grant downward transfer pricing adjustments under subsection 247(10) of the Income Tax Act, reinforcing the importance of properly characterizing disputes and selecting the appropriate forum for challenging ministerial discretion.
Mackenzie Thomas analyzes Culig v The King, in which the Tax Court emphasized that undertakings given during discovery constitute binding commitments, underscoring that parties cannot unilaterally resile from them and highlighting the procedural risks of failing to comply.
Antoine Messervier reviews Opheim v The King, where the Tax Court clarified that Rule 146.1 does not create a class proceedings regime and cannot be used to impose a lead case designation without the consent of all parties, reinforcing the importance of cooperation in managing related appeals.
This issue also includes a comprehensive Cases of Note section summarizing recent judgments across a range of procedural and substantive tax matters, offering timely insights into emerging litigation trends.
If you have any questions about the matters covered in this edition of Bennett Jones on Tax Disputes, please contact Ed Kroft KC, Chair of the Bennett Jones Tax Litigation and Dispute Resolution group.
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