Canadian Tax Court: proposals for better caseload management

On Dec 14, 2011, TEI President David M. Penney submitted the following comments to the Canadian Department of Finance in response to a consultation about proposals to improve the caseload management of the Tax Court of Canada. The submission, which took the form of a letter to Brian Ernewein, General Director of the Canadian Department of Finance's Tax Policy Branch, was prepared under the aegis of TEI's Canadian Income Tax Committee, whose chair is Carmine A. Arcari of The Royal Bank of Canada. Contributing substantially to the development of TEI's comments was David V. Daubaras of GE Canada Ltd. Also contributing was Marvin E. Lamb of Imperial Oil Ltd. Jeffery P. Rasmussen, TEI Senior Tax Counsel, serves as liaison to the Canadian Income Tax Committee and coordinated the preparation of TEI's comments.