ABSTRACT
Suing the Canada Revenue Agency (CRA) in tort is a remedy available to taxpayers who have been subjected to an abusive tax audit. In this article, the author argues that in practice this is not much of a remedy. He first introduces the problem of abusive tax audits and gives an example of a case in which the taxpayers sued the CRA in tort for a failed criminal prosecution following an audit. The author then sets out the preliminary matters that taxpayers must consider before starting an action in tort against the CRA, examines the causes of action in tort that taxpayers have brought so far against the CRA, and discusses two recent judgments from Quebec (Canada’s sole civil-law jurisdiction). He concludes with suggested solutions for Parliament to consider in addressing the shortcomings of the current system.
Fazel, Amir A, Suing the Canada Revenue Agency in Tort (September 30, 2019). Canadian Tax Journal/Revue fiscale canadienne, volume 67, no 3, 2019, pp 581-611.
First posted 2019-10-24 06:04:26
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