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Wednesday, June 13, 2012

Resolving Tax Disputes in Canada

Tax AnalystsPatrick Lindsay & Salvatore Mirandola (both of Borden Ladner Gervais, Calgary and Toronto), Resolving Tax Disputes in Canada, 66 Tax Notes Int'l 1043 (June 11, 2012):

Many tax authorities have become more organized, more aggressive, and more results-oriented. The Canada Revenue Agency is no exception. This article describes the process for tax dispute resolution in Canada, focusing on common procedural and substantive issues relevant to multinational enterprises. This article provides a basic understanding of the steps involved in resolving a typical tax dispute in Canada. A chart of the main steps involved in a tax dispute, and brief comments on each step, is also included.

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