Log in or register
Share on LinkedInShare on LinkedIn

ARTICLE · 29 SEPTEMBER 2021

How Not To Manage A CRA Audit – The Amdocs Decision

Gowling WLG
Gowling WLG
Contributor
Gowling WLG

Gowling WLG

The firm The firm’s lawyers speak English, French, Russian and Ukrainian. The firm’s client base...

View firm profile
Explore more from Gowling WLG

During any type of tax dispute resolution process, a taxpayer's priority should always be to meet the deadlines prescribed by the relevant legislation.

CanadaTax
Pierre Alary
Pierre Alary
Author LinkedIn connections

During any type of tax dispute resolution process, a taxpayer's priority should always be to meet the deadlines prescribed by the relevant legislation. One important deadline is the 90 day limitation period under section 165 of the Income Tax Act1 for a taxpayer to serve a notice of objection in response to a notice of reassessment. If a taxpayer misses this deadline, section 166.1 provides an additional year to request an extension of time to object to the reassessment, which the Minister of National Revenue ("Minister") may grant at her discretion if she determines it is just and equitable to do so. If a taxpayer fails to request an extension of time within this additional 12 month period, the options to contest the reassessment are foreclosed. This was the situation facing a Canadian corporation as a result of the mismanagement of an audit by its tax manager, which was the subject of the recent Federal Court judicial review application Amdocs Canadian Managed

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

View source

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

Cryptocurrency Held Through A Bare Trustee: Tax Treatment And The 2026 Reporting Obligations

If you hold cryptocurrency, NFTs or other blockchain assets in someone else’s wallet, or hold assets in your own wallet for someone else, the arrangement is very likely a bare trust. Until recently, that carried almost no compliance consequence. It now carries three reporting obligations to track: the T3 filing for 2026, the T1135, and the proposed Crypto-Asset Reporting Framework from 2027.
CanadaTax
Rotfleisch & Samulovitch P.C.
Rotfleisch & Samulovitch P.C.
Article

How To Appeal The Toronto Vacant Home (VHT) Tax: Here’s What One Landlord Did To Fight VHT Assessment

Since 2022, the City of Toronto has imposed an annual Vacant Home Tax (VHT) on residential units left unoccupied for more than six months of the year. For most owners the tax is an afterthought: file the annual declaration, confirm the unit was lived in, and move on. But when the City’s administrative process breaks down, an owner can find themselves fighting a five-figure tax bill over a unit they insist was never vacant at all.
CanadaTax
Rotfleisch & Samulovitch P.C.
Rotfleisch & Samulovitch P.C.
Article

Canadian Prime Minister Announces ‘Productivity Mega Deduction’

Canada's new Productivity Mega Deduction permanently provides immediate expensing for a wide range of depreciable property and Canadian development expenses, dramatically expanding the scope beyond the previously announced Productivity Super Deduction. The measure aims to reduce Canada's marginal effective tax rate on new business investment to 6.4%, positioning it as the lowest among major economies and less than half the U.S. rate.
CanadaTax
Osler, Hoskin & Harcourt LLP
Osler, Hoskin & Harcourt LLP
Article

Productivity Mega Deduction: Key Tax Measures Announced At The Canada Investment Summit

Canada has introduced a permanent Productivity Mega Deduction allowing immediate expensing of up to 100% of eligible capital property costs and Canadian development expenses acquired after September 15, 2026. This measure aims to boost business investment and strengthen Canada's tax competitiveness by expanding immediate expensing eligibility from 15% to approximately two-thirds of capital investments, while reducing the country's marginal effective tax rate to 6.4%.
CanadaTax
McCarthy Tétrault
McCarthy Tétrault
Article

CBSA Anti-Dumping And Countervailing Duty Investigations: Truck And Bus Tires From China – What Producers, Exporters, And Importers Need To Know

Canada has initiated anti-dumping and countervailing duty investigations into truck and bus tires from China, with preliminary determinations expected by November 30, 2026. Producers, exporters, and importers—including companies from Korea, Japan, and Singapore with Chinese operations—face critical September and October deadlines to submit comprehensive responses or risk significantly higher duty rates.
CanadaInternational Law
Gowling WLG
Gowling WLG
Article

What Is The Hansa? From The Hanseatic League To Modern Cooperation Models

The term "Hansa" has re-emerged in modern geopolitical discourse, most notably through the 2026 Germany-Norway defence cooperation framework. This article examines how the principles of the medieval Hanseatic League—flexible coordination, shared standards, and mutual benefit without centralization—are being adapted to address contemporary challenges in defence, security, and cross-border collaboration.
GlobalInternational Law
Gowling WLG
Gowling WLG
Article

The Warranty Of Good Working Order: New Québec Consumer Protection Regulation Takes Effect October 5, 2026

Starting October 5, 2026, Québec will introduce a new statutory warranty of good working order for consumer goods such as appliances and electronics, with minimum warranty periods ranging from 3 to 6 years. The legislation imposes disclosure obligations on manufacturers and merchants while prohibiting any attempts to exclude or limit this warranty. Businesses operating in Québec must adapt their practices to comply with these consumer protection requirements or face potential compliance issues.
CanadaConsumer Protection
Gowling WLG
Gowling WLG
Article

Peptides In Canada: Regulatory Reality Is Catching Up With The Hype

Health Canada's recent enforcement action against unauthorized injectable peptides signals a regulatory shift that wellness companies cannot afford to ignore. While peptides dominate influencer marketing and online wellness spaces, their legal status in Canada depends on factors far more complex than social media trends suggest. Understanding how route of administration, therapeutic claims, and market authorization intersect is now critical for compliance.
CanadaConsumer Protection
Gowling WLG
Gowling WLG
Article

Canada And The European Union Chart A New Course: Beyond CETA Toward A Strategic Economic Partnership

European Commission President Ursula von der Leyen has invited Canada to become the first associate member of the EU, with Prime Minister Mark Carney accepting the proposal to pursue an "Alliance for the Future." The partnership would build on existing bilateral agreements with Germany, Spain, and Italy, potentially enabling free flow of goods, services, and workers across strategic sectors including energy, critical minerals, artificial intelligence, defence, and advanced manufacturing.
GlobalInternational Law
Gowling WLG
Gowling WLG
Article

Canadian Product Stewardship And EPR: 2026 Summer Update

Canadian governments and producer-responsibility organizations are refining extended producer responsibility programs across the country, affecting packaging, batteries, electronics, and hazardous products. Recent regulatory changes include expanded collection obligations, adjusted compliance timelines, and new enforcement measures, with significant developments in British Columbia, Alberta, Saskatchewan, Manitoba, Ontario, Quebec, and Atlantic provinces.
CanadaEnvironment
Gowling WLG
Gowling WLG