Although Canada’s world-class tax dispute system has served stakeholders well, it is in some respects inefficient. As tax compliance grows more complex and the volume of tax litigation increases, policy makers should be seeking ways to create a simpler, fairer, more efficient tax dispute system.
Writing in the Canadian Tax Foundation’s Perspectives on Tax Law & Policy newsletter, Timothy Fitzsimmons and Marie-Claude Marcil present several recommendations for reform with the expectation that these measures would enhance efficiency and speed the resolution of tax disputes while protecting the broader integrity of the tax system.
