Canada on Tax Authorities

The Tax Court of Canada's decision in Uppal Estate v. The King (2025) 2024-816(IT)G, a motion to strike pleadings brought by the Canadian tax litigation lawyer for the taxpayer, addresses procedural fairness in tax litigation...

The South African Revenue Service (SARS) is intensifying its efforts to target cryptocurrency holders who have neglected to declare their crypto transactions on recent tax filings.

A recent decision by the Federal Court of Appeal (the "FCA") has put into focus the distinction between a statutory right of appeal - which might be constrained in scope in some instances - and a judicial review.