Contributing Lawyers

Canada

Cyndee Todgham Cherniak

United States

Susan Kohn Ross

Australia

Andrew Hudson



A Vendor for ORST Purposes May Judicially Review Collections Action of Minister

A client came to me after the Ontario Minister of Revenue issued a writ of seizure and sale pursuant to paragraph 37(1)(b) of the Retail Sales Tax Act (Ontario). The writ of seizure and sale instructed the sheriff to seize my...

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...