A Federal Court in Saskatoon has dismissed a taxpayer’s challenge to the Canada Revenue Agency’s (CRA) planned administration of the proposed increase to the capital gains inclusion rate, which was ultimately dropped. The court found there was no CRA decision or policy to legally review and that, regardless, the matter was moot. The taxpayer had filed an application with the Federal Court in January 2025 for a judicial review of the CRA’s provis…
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