Jan. 11, 2022, 9:54 p.m.
- The lower court has created uncertainty, argues the government
- Supreme Court could create new rules for appeals
Canada’s tax authorities are asking the country’s highest court to restrict the use of an appeal that allows taxpayers to resolve tax planning transactions that are deemed to be in violation of tax laws.
The Supreme Court of Canada should overturn a lower court ruling authorizing the appeal, known as waiver, and provide guidance on future application of the process, an official from the Canadian Attorney General and Justice Department told the court on Tuesday.
At the center of the dispute is the question of whether withdrawal is permissible in cases that result in a lower tax burden for the parties …
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