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ARTICLE · 03 JUNE 2026

What A Tax Opinion Supports Before Implementation

Counter Tax Litigators LLP
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A tax opinion may confirm that a filing position is defensible, but does it address how that structure will perform when the Canada Revenue Agency challenges it? This analysis examines the gap between implementation support and dispute readiness, exploring what remains unanswered after the opinion is delivered and why multiple participants may assess different aspects without evaluating the structure outside the implementation frame.

CanadaTax
Counter Tax Litigators
Counter Tax Litigators
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A tax opinion may support a filing position without evaluating how the structure will perform under CRA challenge

A tax plan is moving toward implementation. The tax opinion has been delivered.

The first question is whether the filing position is defensible. A tax opinion may answer that question and stop there. However, a conclusion that a filing position is defensible does not necessarily address how the position will be evaluated if the CRA later challenges the structure.

When a complex tax plan is being implemented, multiple participants may be engaged to evaluate different aspects of the arrangement. The planning group, lender, insurer, accountant, and opinion counsel each assess a different part of the structure within their respective mandates.

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