An article by Caroline Berthelet published in the Revue de planification fiscale et financière

September 16, 2020

 

The expertise of Caroline Berthelet, a member of our Taxation Group, was featured in the latest issue of the Revue de planification fiscale et financière of the APFF (Association de planification fiscale et financière).

In an article entitled "Implementation of Tax Mediation in Canada (Federal and Quebec) in Comparison with Other Countries", Caroline discusses the possibility of implementing an upstream mediation process, available at the audit level, in response to the rise in tax disputes brought before federal and Quebec courts. She offers an analysis of factors that should be taken into consideration before introducing such a system within the limits imposed by tax law in Canada and considering other countries’ experiences.

The article is available here (in French only).