Tax Disputes | 21
THE
EMBOLDENED
CANADA
REVENUE AGENCY
TAX DISPUTES ARE ON THE RISE WITH
INCREASED AGGRESSIVENESS FROM THE TAX
AUTHORITIES By Sheldon Gordon
THE VOLUME OF tax disputes that have moved beyond the Canada Revenue
Agency (CRA) to the courts has grown steadily in recent years. The Notices of Appeal to the Tax Court of Canada have climbed from 3,862 in 2008 to 4,521 in 2012.
"You can't have a judge sitting and hearing thousands of appeals," says Guy Du
Pont, tax litigator and partner with Davies Ward Phillips & Vineberg LLP in Montréal. "The system will grind to a halt." It's not only the number of litigation files that
is growing. Due to the complexity of the cases, trials are "taking longer and longer."
One of the key drivers of the growth in tax litigation is the General Anti-Avoid-
LEXPERT®Ranked Lawyers
Jolliffe, R. Scott
Gowling Lafleur
Henderson LLP
(416) 862-5400
scott.jolliffe@gowlings.com
Mr. Jolliffe is an IP
litigation lawyer. He
focuses on patent,
trade-mark, copyright,
and food and drug
regulatory cases.
Kaplan, QC,
William C.
Blake, Cassels &
Graydon LLP
(604) 631-3304
bill.kaplan@blakes.com
Mr. Kaplan's litigation
practice focuses on
corporate/commercial,
governance, securities
and insolvency matters.
He appears on a wide
variety of cases at all
levels of BC courts, the
SCC, administrative
tribunals and arbitration
panels.
Kay, Katherine L.
Keefe, John A.
Kent, Andrew J.F.
Kent, David W.
Stikeman Elliott LLP
Goodmans LLP
McMillan LLP
McMillan LLP
(416) 869-5507
kkay@stikeman.com
(416) 597-4268
jkeefe@goodmans.ca
(416) 865-7160
andrew.kent@mcmillan.ca
(416) 865-7143
david.kent@mcmillan.ca
Ms. Kay focuses on
complex commercial
litigation, often
involving the interplay
between regulatory,
civil and criminal
law regimes across
multiple jurisdictions.
Widely recognized
for her expertise in
competition, classaction defence
and securities.
Mr. Keefe focuses
on commercial
disputes, white-collar
crime, securities
fraud and domestic
and international
arbitration. He regularly
advises boards on
governance issues
and conducts internal
investigations.
Mr. Kent's practice
includes both national
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business restructurings.
He has been repeatedly
recognized as one
of Canada's leading
lawyers.
Mr. Kent focuses on
complex litigation
involving domestic
and cross-border
competition,
commercial, securities
and governance cases,
including class actions
across many issues
and industries. He also
advises on and litigates
music copyright issues.
