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Published: April 13, 2020

Last Updated: April 16, 2020

The Supreme Court of Canada has decided in the Markevich decision that CRA can’t collect funds owing to it if has failed to take enforcement action within the times set out in provincial and federal limitation periods. The Income TaAx Act was amended as a result of this case.

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"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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