Statutory interpretation is the process by which courts interpret and apply the law that is written in statutes. One of the challenges of interpreting a statute is that words often have more than one single meaning. Another challenge of interpreting statutes is the need to reduce uncertainty in the law. As a result, Canadian Courts have […]

The Income Tax Act (“ITA”) imposes certain investment restrictions on registered plans.  Registered plans are only allowed to invest in property that is considered a “qualified investment.” These plans are also not allowed to invest in property considered a “prohibited investment.” In addition, they must avoid any investments or structured transactions that aim to artificially shift value into or out of the […]

CRA Collection Powers  Pursuant to section 225.1 of the Income Tax Act (“ITA“), the Canada Revenue Agency (“CRA“) can only begin taking action to collect taxes owed to it (including interest and penalties) after 90 days of sending a Notice of Assessment to the taxpayer. In situations where a taxpayer files a Notice of Objection or appeals to the […]

In Canada, government decision-making bodies have decision-making powers that can significantly affect individuals’ and businesses’ rights and interests. As a result, there is a need to ensure that administrative bodies make their decisions fairly and according to the powers expressly given to them by statute. Judicial review is the process by which courts supervise the […]