"Assessment Avoidance" Has A Positive Ring
Normally, using the word "avoidance" in the presence of the Canada Revenue Agency (CRA) is a bad move. They jump to negative conclusions that the taxpayer is doing something illegal or that the CRA is not receiving its fair share of tax.
However, I have been thinking about compliance in a different light. GST/HST compliance is "assessment avoidance". A taxpayer or registrant "avoids" a negative experience (and most taxpayers think of an audit as a negative experience) by complying with tax laws. A taxpayer or registrant who does not make any miskates avoids and assessment. A taxpayer or registrant who obtains an advance GST/HST ruling avoids an assessment if the taxpayer/registrant acts in accordance with the ruling. A taxpayer/registrant avoids an assessmnet by monitoring the CRA's administrative policies on relevant subjects.
Will it be possible to give the word "avoidance" a positive meaning? I am not sure. But, it will be fun trying to take a positive approach for a change.
Cyndee Todgham Cherniak is counsel to and in affiliation with the International Trade Law and the Tax Law (Commodity Tax
