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ARTICLE · 05 SEPTEMBER 2025

The Standards That Enable Settlement In Tax Disputes

Counter Tax Litigators LLP
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Counsel on both sides of tax disputes face the same challenge: how to resolve cases in ways that are fair, objective, and justifiable — settlements that withstand internal and external review.

CanadaTax
Peter Aprile
Peter Aprile
Natalie Worsfold
Natalie Worsfold
James Roberts
James Roberts
Jennifer Mak
Jennifer Mak
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The Shared Challenge

Counsel on both sides of tax disputes face the same challenge: how to resolve casesin ways that are fair, objective, and justifiable — settlements that withstand internal and external review.

Too often, one or both sides miscast the principled basis for settlement or misunderstand what defensibility requires. When both standards are applied together, settlement space expands and agreements are more likely to withstand review — protecting professional judgment, preserving credibility, and aligning with institutional goals.

The DoJ regularly articulates what an effective resolution should achieve. In "Tax Dispute Result: The Crown Perspective", Deen Olsen, General Counsel of the DoJ's Tax Law Services, states the Crown's standard that every settlement should aim to:

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