Mr. Speaker, the finance minister plans a reasonableness test to determine what small businesses can pay their family members. Here is what the former chief justice of the tax court says about it: “I think it’s going to substantially increase the number of cases that go to the court, because it’s going to be a battle between the CRA and the taxpayers as to what ‘reasonable’ means in various situations.”
How much will this cobweb of rules cost the CRA to enforce, small businesses to comply with, and both of them to litigate?