Canada Top Court Weighs in on Where Tax Disputes Can Be Heard

A pair of corporate taxpayers asked Canada’s supreme court Thursday to reverse rulings barring them from pursuing tax challenges in their court of choice.

Dow Chemical Canada ULC and Iris Technologies Inc. told the Supreme Court of Canada that the Federal Court of Appeal erred in determining the proper forum for their respective disputes with the Canada Revenue Agency.

The Supreme Court is hearing the Dow and Iris appeals together because they both deal with which courts, specifically the Tax Court of Canada and the Federal Court, have jurisdiction to hear disagreements over tax assessments between the agency and taxpayers. ...