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Bennett Jones on Tax Disputes - June 2020

June 24, 2020

The 8th edition of Bennett Jones on Tax Disputes, published on Taxnet Pro by Thomson Reuters, includes articles on elements of the proposed Time Limits and Other Periods Act (COVID-19) respecting the alteration of court proceedings and taxation timelines, incoming CRA audits of recipients of the Canada Emergency Wage Subsidy (CEWS) , the Federal Court of Appeal decision in Loblaws Financial Holdings Inc v Canada,  2020 FCA 79, and  Collins Family Trust v R, 2019 BCSC 1030, where the Court granted a request for rescission while expressing serious concerns regarding the availability of rescission as an equitable remedy in tax cases and provided reasons for this decision to be reversed on appeal. The publication also has summaries of recent tax decisions, tables regarding tax appeals, the CRA business continuity plans and bulletins/practice directives from the courts.

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