Contributing Lawyers


Cyndee Todgham Cherniak

United States

Susan Kohn Ross


Andrew Hudson

Ontario Vendors and Purchasers Assessed Ontario Retail Sales Tax May Judicially Review Collections Actions Taken Without Authority

I enjoy the academic exercise of reviewing statutory provisions. Some may say that I should find a better hobby. They are probably correct.

However, I have noticed something that is interesting and may be helpful to persons in...

Ontario Ministry of Revenue Is Incorrectly Taking Position That Audit Summaries Start Limitation Period, Not Date of Notice of Assessment

Last week (after waiting over 2 years from the date of filing a notice of objection) I received a letter from the Ontario Ministry of Revenue, Appeals Branch (deals with appeals from assessments of Ontario retail sales tax,...