ATX Law

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Tel: 1 (416) 218-5263
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Posts tagged Federal Court of Appeal

Nov 9

FCA Clarifies Burden of Proof in Tax Cases & ATX Law in the News

In McMillian v. Her Majesty the Queen, the Federal Court of Appeal clarified the burden of proof in tax cases. We believed the decision was important and, in August 2012, we posted a blog article about the FCA’s decision. Recently, The Bottom Line (Canada’s Accounting and Finance Professionals newspaper) published an article on McMillian and asked for our reaction. We are flattered by the author’s decision to include our interpretation in the article entitled Court affirms burden of proof on taxpayer.

Jan 4

New ATX Law Article - Understanding Director’s Liability & Due Diligence

The Tax Court of Canada’s decision in Buckingham v. Her Majesty the Queen was appealed to the Federal Court of Appeal (“FCA”). The FCA recently released its reasons for judgement. The courts’ decisions have provided valuable insight and generated discussion within the tax community. The Canadian Tax Foundation recently published ATX Law’s article entitled The Due Diligence Defence in Directors’ Liability Tax Disputes.