IDEAS home Printed from https://ideas.repec.org/a/ctf/journl/v67y2019i3p581-611.html
   My bibliography  Save this article

Suing the Canada Revenue Agency in Tort

Author

Listed:
  • Amir A. Fazel

Abstract

Suing the Canada Revenue Agency (CRA) in tort is a remedy available to taxpayers who have been subjected to an abusive tax audit. In this article, the author argues that in practice this is not much of a remedy. He first introduces the problem of abusive tax audits and gives an example of a case in which the taxpayers sued the CRA in tort for a failed criminal prosecution following an audit. The author then sets out the preliminary matters that taxpayers must consider before starting an action in tort against the CRA, examines the causes of action in tort that taxpayers have brought so far against the CRA, and discusses two recent judgments from Quebec (Canada's sole civil-law jurisdiction). He concludes with suggested solutions for Parliament to consider in addressing the shortcomings of the current system.

Suggested Citation

  • Amir A. Fazel, 2019. "Suing the Canada Revenue Agency in Tort," Canadian Tax Journal, Canadian Tax Foundation, vol. 67(3), pages 581-611.
    • Handle: RePEc:ctf:journl:v:67:y:2019:i:3:p:581-611
    DOI: https://doi.org/10.32721/ctj.2019.67.3.fazel
    as

    Download full text from publisher

    File URL: https://www.ctf.ca/EN/Publications/CTJ_Contents/2019CTJ3.aspx
    Download Restriction: no
    File URL: https://libkey.io/https://doi.org/10.32721/ctj.2019.67.3.fazel?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ctf:journl:v:67:y:2019:i:3:p:581-611. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jim Lyons (email available below). General contact details of provider: https://www.ctf.ca/EN .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.