The book "Portable Tax Court Practice, Act and Rules" by Robert McMechan and Gordon Bourgard is a comprehensive guide to the procedures and rules of the Tax Court in Canada. Here is a detailed overview:
Key Themes
- Tax Court Procedures: The book provides an in-depth look at the procedures and rules governing the Tax Court of Canada, including the steps involved in filing a case, the roles of different parties, and the various stages of the litigation process.
- Tax Laws and Regulations: It covers the relevant tax laws and regulations that are applicable to cases heard by the Tax Court, helping practitioners understand the legal framework within which they operate.
- Practical Guidance: The book offers practical guidance for both taxpayers and tax professionals, including strategies for navigating the court system and presenting cases effectively.
Plot Summary
The book is structured to provide a clear and concise overview of the Tax Court's rules and practices. It includes:
- Introduction to the Tax Court: An overview of the Tax Court's jurisdiction, structure, and key players.
- Filing a Case: Detailed instructions on how to initiate a case, including the necessary documentation and timelines.
- Pre-Trial Procedures: Coverage of pre-trial activities such as discovery, motions, and other preliminary steps.
- Trial Procedures: A detailed guide to the trial process, including evidence presentation, cross-examination, and closing arguments.
- Post-Trial Procedures: Information on what happens after the trial, including appeals and enforcement of decisions.
Critical Reception
While specific reviews are not readily available in the provided sources, the book's comprehensive nature and the expertise of its authors suggest that it would be well-received by legal professionals and taxpayers seeking to understand the intricacies of the Tax Court system.
Editions
The book has been published in multiple editions:
- 2009 Edition: This edition was published in paperback format with 238 pages, covering the rules and practices up to that time.
- 2010 Edition: This edition is available in print and likely includes updates to the 2009 version, reflecting changes in tax laws and court procedures up to 2010.
- 2018 Update: There is a mention of an update by Robert McMechan and Gordon Bourgard in 2018, although specific details about this edition are not provided in the sources.
In summary, "Portable Tax Court Practice, Act and Rules" by Robert McMechan and Gordon Bourgard is a valuable resource for anyone involved in tax litigation in Canada, offering practical guidance and comprehensive coverage of the Tax Court's procedures and rules.