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Sharing a copy of the presentation tax lawyer Anna Malazhavaya with the help of articling student Alexandra Ilchuk made on April 27, 2021 to the members of the Taxation Section of the Ontario Bar Association.

Unlike most posts on our blog, this presentation uses technical language (not plain language) and will be helpful to tax practitioners: tax accountants and tax lawyers.

We discuss dispute resolution and CRA audit measures introduced in the 2021 Federal Budget, including:

- a summary of the proposed rules for reportable and notifiable transactions;

- changes to Section 160 of the Income Tax Act (Canada);

- new power of the CRA to compel audit interviews.

2021-04-28 Budget 2021 - CRA Audit - Rep
Download • 1.70MB


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