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Published: August 22, 2019

Last Updated: March 31, 2021

TORONTO – During a typical tax dispute between a taxpayer and the Canada Revenue Agency, the CRA will advance one or several grounds for the assessment or reassessment against a taxpayer.


"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."

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