Ottawa, November 10, 2011
Archived - Government Invites Comments on Proposals to Improve the Caseload Management of the Tax Court of Canada
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The Honourable Jim Flaherty, Minister of Finance, and the Honourable Rob Nicholson, Minister of Justice and Attorney General of Canada, today invited stakeholders to comment on proposals to improve the caseload management of the Tax Court of Canada.
The proposals would:
- Update the monetary limits for access to the informal appeal procedure, providing taxpayers with greater access to a simplified and cost-effective judicial process and enabling a better balance in the Tax Court of Canada’s caseload. Under this proposal, a taxpayer could elect to proceed by way of Informal Procedure where the aggregate of all amounts in issue in an income tax appeal is equal to or less than $25,000 (or where a loss does not exceed $50,000). Also, under a new monetary limit for GST/HST appeals, an appeal involving an amount in dispute in excess of $50,000 would be required to proceed by way of the General Procedure.
- Allow the Tax Court of Canada to dispose of issues raised in an appeal of an assessment separately, so that some issues can be resolved independently from others and to allow the Minister of National Revenue to give effect to the decision of the Court in respect of those discrete issues.
- Permit the Tax Court of Canada to hear a question affecting a group of two or more taxpayers that arises out of substantially similar transactions, and provide that the resulting judicial determination is binding across the group.
Stakeholders can provide their comments to the Department of Finance or by mail to the address below. The closing date for submissions is December 16, 2011. Draft legislation to give effect to these proposals may also be released during this consultation period. Once received by the Department of Finance, all submissions will be subject to the Access to Information Act and may be disclosed in accordance with its provisions. Should you express an intention that your submission be considered confidential, the Department will make all efforts to protect this information within the requirements of the law.
Tax Policy Branch – Court Caseload Consultation
Department of Finance
140 O’Connor Street
For further information, media may contact:
Mary Ann Dewey-Plante
Office of the Minister of Finance
Office of the Minister of Justice
Department of Finance
Department of Justice
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