Sales Tax Law
Sales tax audits are a fact of business life in Canada. The audit process is stressful and the assessments can involve large sums of money. No one wants to pay the government if they do not believe the assessment is accurate. It may be appropriate to seek dispute resolution by filing a notice of objection and later a notice of appeal with the Tax Court of Canada. In some cases, it may be appropriate to seek judicial review in the Federal Court. Process matters and LexSage is here to help you succeed. You can count on us to represent your interests and litigate the issues with you.
LexSage has extensive experience in providing sage and reactive assistance to businesses that have been audited and have a dispute with the Canada Revenue Agency. Based on almost 20 years of experience at Canada’s top law firms, Cyndee Todgham Cherniak has helped numerous clients successfully conclude and resolve disputes with the CRA.
We help clients prepare their budget with respect to sales tax litigation costs. There are a number of steps to a typical sales tax appeal; including legal research and analysis of the merits of the case, drafting the notice of objection, dealings with the CRA Appeals Branch, organization of documents, planning, drafting the notice of appeal, reviewing the reply, preparation of the affidavit of documents, discoveries of auditors (and you), attending pre-hearing conferences, appearing at the hearing, engaging in settlement discussions, etc.
We cannot stress enough that success is not always winning in court. Most cases are resolved without having to go to court. Settlement on the right terms is also a win.
How can we help you?
- Do you require a compliance review to identify problems before an audit?
- Would you like to make a voluntary disclosure because you have identified a problem?
- Are you being audited and need assistance organizing records for the audit?
- Has an auditor raised an issue?
- Has an auditor asked you to sign a waiver?
- Has the tax authority issued a demand for information?
- Has the tax authority issued an assessment?
- Would you like to file a Notice of Objection and need assistance framing the arguments?
- Would you like to file a Notice of Appeal with the Tax Court of Canada?
- Has the tax authority issued an assessment against a director?
- Has the tax authority charged the corporation (or officers, directors or agents) with an offence?
- Is the tax authority taking collection action (e.g., issued a requirement to pay, a garnishment notice, a lien, etc.)?
- Do you require assistance negotiating a reasonable payment arrangement?
- Do you require assistance filing a fairness application?
- Do you require assistance applying for a remission order?
LexSage
LexSage has extensive experience in providing sage and proactive sales tax litigation/advocacy advice. Based on almost 20 years of experience at Canada’s top law firms, Cyndee Todgham Cherniak has helped numerous clients successfully conclude resolve disputes with the Canada Revenue Agency, the Ontario Ministry of Finance and Ontario Ministry of Revenue. Cyndee has appeared before the Tax Court of Canada and all levels of Ontario provincial courts.
Representative transactions:
- Acting for a number of retirement home operators and filing notices of appeal with the Tax Court of Canada in connection with use of the income approach in determining fair market value;
- Acting for a number of retirement home and long term care home operators and filing notices of appeal with the Tax Court of Canada in connection with appeals of CRA assessments relating to input tax credit claims, self-assessments and new residential rental property rebate claims;
- Acting for a company in CCAA proceedings and filing a notice of appeal in relation to an assessment of input tax credits claimed prior to court protection;
- Acting for a restaurant filing an appeal of an ORST assessment based on a mark-u[ analysis;
- Acting for graphic designers in connection with ORST assessments;
- Acting for software programmers in connection with ORST assessments;
- Acting for a director in connection with GST, EHT or ORST assessments;
- Judicially reviewing an ORST collection action against a director; and
- Acting in the very first general anti-avoidance rule appeal in Canada.
Cyndee is the Chair of the Canadian Bar Association, National Sales Tax, Customs and Trade Section. She has been recognized as an up and coming commodity tax lawyer in Canada’s L’Expert directory. Cyndee has participated as a speaker in various Federate Press Conferences, including "Tax Planning for Real Estate Transactions" and 'Tax Efficient Finance Structures". Cyndee is the author of the Paper "GST Basics in a Real Estate Context" delivered as part of the Ontario Bar Association's "GST Bible for Real Estate Transactions: Practice, Precedents and Developments" program. Cyndee is also the author of the Paper "GST Basics Pertaining to Real Estate Transactions" delivered as part of her Ontario Bar Association "The Fundamentals of Commercial Real Estate Law 2001" program. In 2010, Cyndee was a co-panelist on a Law Society of Upper Canada program on Harmonized Sales Tax. Cyndee is the founder of www.thehstblog.com.
See Articles and Papers and Speaking Engagements for more information.
Please refer to section “Alternative Fee Arrangements” because some of the options lend themselves well in sales tax litigation matters.