Mandate:
Many Ontario tax practitioners are concerned with the current process for the resolution of Ontario tax appeals. Issues that have been identified to date include the lengthy delay before an Ontario tax appeal is heard, the inaccessibility to the courts in the event of appeals involving relatively small dollar amounts, and the fact that Ontario tax appeals are currently heard by a bench that may not have extensive experience in interpreting tax legislation. The Taxation Law Section has struck a subcommittee to identify the concerns with the existing process; explore the options that might be proposed to remedy these concerns; and make recommendations through the Executive of the Taxation Law Section on possible institutional and procedural reform that might be implemented for the resolution of Ontario tax matters.
Members:
A. Christina Tari (Chair)
Fred A. A. Baker
R. Brendan Bissell
Colin Campbell
John M. Campbell
Paul S. Carenza
Brian R.Carr
Chia-yi Chua
Richard G. Fitzsimmons
Robert Kreklewetz
Paul A. Lefevre
David J. Manoochehri
Joseph C. Monaco
Salvatore Mirandola
David D. Robertson
Catherine Rosebrugh
Evelyn R. Schusheim
Alan Schwartz
Bruce C. Senkpiel
David M. Sherman
Joanne E. Swystun