Book by Dale Barrett
Victory Over the CRA
An Accountant's Guide to Representing a Client
Written for accountants and the taxpayers they help, Victory Over the CRA walks through the CRA dispute process step by step: how audits unfold, how to respond to proposal letters and reassessments, when and how to file a Notice of Objection, and how matters move to the Tax Court of Canada. It is a hands-on guide to protecting a client's position at every stage of a dispute.
Who it’s for: Accountants, bookkeepers, and taxpayers facing the CRA.
- CRA audits
- Objections
- Tax Court
- Dispute strategy
From this book
Articles & guides drawn from this book
Free, plain-language guidance adapted from the book — part of the Barrett Tax Law Learning Centre.
The Gross Negligence Penalty: Reverse Onus and the Report You Should Always Demand
The gross negligence penalty under subsection 163(2) is the harshest the CRA can assess — 50% of the understated tax. Because the burden is reversed, it is also one of the most defensible. Here is how it works and the one document you should always request.
Read →Lose Twice, Win Once: Why CRA Cases Are Often Won in Tax Court
Inside the four walls of the CRA, an auditor can ignore evidence and an appeals officer can confirm a bad assessment. But the Tax Court of Canada applies the rules of evidence — which is why many cases lost at audit and objection are won at court.
Read →The Peril of Family Asset Transfers: Section 160 and the $1 Transaction
People deposit money in each other's accounts, add a parent to title, or sell the cottage to a child for a dollar — and inadvertently create tax problems that can be impossible to fix. This guide explains section 160 and the non-arm's-length rules.
Read →Inside CRA Collections: The Officer, the Powers, and How to Negotiate
CRA collections officers behave nothing like private-sector collectors — they are rewarded for closing files, not collecting money. This guide explains the collector's incentives, the powers they wield, and how a payment plan actually gets made.
Read →Beware the Net Worth Audit: Five Pitfalls of the CRA's Lifestyle Method
The net worth method is the fastest and crudest way the CRA can audit a taxpayer — and it produces large, unfair reassessments. Here are the five pitfalls Dale Barrett sees in nearly every net worth file, and how to push back.
Read →
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