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Minister of National Revenue v. Robarts: The Minister Loses on Jeopardy
The Minister of National Revenue's ("Minister") ability to take aggressive steps to collect assessed tax in situations where a taxpayer is otherwise shielded from collection actions. In Robarts vs Minister of National Revenue, the Court took a dim view of the Minister's failure to provide complete and accurate facts and fair interpretations of the relevant legal principles and therefore ultimately halted the collections actions. Taxand Canada evaluates the Federal Court of Canada's recent judgement on Minister of National Revenue v. Robarts.
The Robarts decision should provide useful guidance for both the Canada Revenue Agency ("CRA") and taxpayers. For the CRA, it is hoped that the decision will serve as a reminder of the strict and vigorous standards to be applied when seeking jeopardy orders. For taxpayers, it could certainly be used as further support to challenge any jeopardy orders that may be obtained based on incomplete or wrong facts and/or statements of law.Read the full newsletter from Taxand Canada here
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