加拿大聯邦法院認為，加拿大稅務局 (CRA) 在接受納稅人自願揭露後重新評估列支敦士登慈善基金會的納稅義務，構成濫用權力（Milgram Foundation v Canada Attorney General, 2024 FC 1405）。Fasken律師事務所表示，法院認為CRA的行為「違反了法律的一致性、最終性和完整性原則」。法院撤銷了CRA的決定，但也認為CRA接受基金會的自願揭露並不構成具有約束力的合約。CRA可能會提出上訴。
CANADA: CRA committed abuse of power against foreign foundation, says court
Canada's Federal Court has held that the Canada Revenue Agency (CRA) committed an abuse of power by reassessing the tax liability of a Liechtenstein charitable foundation after accepting the taxpayer's voluntary disclosure (Milgram Foundation v Canada Attorney General, 2024 FC 1405). According to law firm Fasken, the court said the CRA's conduct 'violated principles of consistency, finality and the integrity of the law'. The court quashed the CRA's decision, although it also held that the CRA's acceptance of the foundation’s voluntary disclosure did not create a binding contract. The CRA may appeal.
Source:
Fasken