Services

Tax Dispute

The lawyers at Schmidt & Gilmour Tax Law LLP have a track record of successfully acting for clients at all stages of tax disputes from audit to appeals to court. This includes federal income tax and GST, as well as provincial taxes such as provincial income tax, PST and PTT.

Tax Evasion Representation

Defending against criminal charges for tax evasion often requires an in-depth understanding of tax law as well as criminal law. Schmidt & Gilmour Tax Law LLP has the skill required in both areas to provide proper representation to people who find themselves investigated or charged in connection with tax evasion.

Voluntary Disclosure

The CRA administers a program for those who have incorrectly filed their taxes (or failed to file their taxes at all) to come forward without penalties or criminal prosecution. The CRA may provide some interest relief as part of this process. Schmidt & Gilmour Tax Law LLP has the knowledge and experience to help clients get through this process in the most efficient manner.

Collections

CRA collection officers can be difficult to deal with. Occasionally, it is appropriate and prudent to have a tax lawyer represent a taxpayer in dealing with CRA collections. Schmidt & Gilmour Tax Law LLP has significant experience in dealing with CRA collections officers.

Creative Solutions

Not every tax problem has an easy solution. In addition to the conventional tax law procedures listed above, Schmidt & Gilmour Tax Law LLP uses a variety of tools to provide creative solutions to taxpayers’ problems, including:

• Fairness Applications
  The Income Tax Act and Excise Tax Act contain specific provisions allowing for relief in certain situations.
• Remission Applications
  The “Governor in Council” (federal) and “Lieutenant Governor in Council” (provincial) have the power to remit (effectively to forgive) taxes and other amounts owed to the government. While this is an application of last resort, it is still a process with which a tax lawyer should be familiar.
• Ombudsman
  The Office of the Taxpayers’ Ombudsman is mandated to advise the Minister of National Revenue about service issues within the CRA. In certain situations, allying with this office can be a useful tool in resolving a taxpayer’s problems.
• Judicial Reviews
  The Tax Court of Canada has jurisdiction only to deal with the correctness of taxpayers’ assessments. However, the CRA makes hundreds of decisions each day that are beyond the Tax Court of Canada’s jurisdiction, but can significantly impact a taxpayer’s life. When such decisions are unreasonable, they are subject to judicial review in the Federal Court. This can be a very powerful instrument to get justice for taxpayers.
• Rectification Orders
  The CRA assesses based on the documents that they review, which can result in terrible tax results if the documents contain errors. There is a procedure through provincial Superior Courts to rectify certain documents that contain errors which may have resulted in unintended tax consequences. Going through the proper legal procedure will produce a result that the CRA will respect.