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ARTICLE · 08 MAY 2013

Proposed Legislative Changes Affecting Canadian Tax Controversy And Litigation Practice

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On April 29, 2013, the Minister of Finance introduced Bill C-60 to implement certain provisions of the Federal Budget tabled in Parliament on March 21, 2013 (Bill C-60). Bill C-60 follows the Department of Finance's release of a Notice of Ways and Means Motion on April 22, 2013.

CanadaTax
Blake, Cassels & Graydon LLP
Blake, Cassels & Graydon LLP
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On April 29, 2013, the Minister of Finance introduced Bill C-60 to implement certain provisions of the Federal Budget tabled in Parliament on March 21, 2013 (Bill C-60). Bill C-60 follows the Department of Finance's release of a Notice of Ways and Means Motion on April 22, 2013.

The amendments in Bill C-60 also follow proposed amendments to the Tax Court of Canada Rules (General Procedure) released on November 16, 2012 and published in the Canada Gazette on December 8, 2012 (the Proposed Rules).

This bulletin discusses these recently proposed legislative amendments, which will certainly affect Canadian tax controversy and litigation practice.

1. Compelling Information in the Audit Process

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