Tax Court of Canada

A court in Canada charged with settling disputes regarding taxation between the Canada Revenue Agency (and/or the Department of Justice) and individuals or companies. That is, the Tax Court of Canada resolves disagreements as to whether an individual or company paid the correct amount in federal taxes. In its proceedings, a taxpayer has the obligation to show he/she paid correctly, but the government has the obligation to prove that civil penalties should be levied. The Tax Court of Canada was established in 1983.

References in periodicals archive

(81) See Tax Court of Canada Rules (Informal Procedure), SOR/90-688b [Tax Court Informal Procedure].

PARADIGM SHIFT: TOWARDS A NEW MODEL FOR REFUGEE STATUS DETERMINATION IN CANADA

Taking this logic back to the Tax Court of Canada, the MIL Investments case ultimately stands for a tax regime that is freshly minted for the twenty-first century and as ripe as a nineteenth century chestnut.

International tax law as a Ponzi scheme

First, it violated the principle set out by the Supreme Court of Canada in Shell Canada that "the taxpayer's legal relationships must be respected in tax cases," and that "[r]echaracterization is only permissible if the label attached by the taxpayer to the particular transaction does not properly reflect its actual legal effect." (68) Where the agreement had acquired legal effect by the parties receiving payments from OHIP, it was not open for the Tax Court of Canada to recharacterize the agreement for tax purposes.

From sham to reality: should a wrong be taxed as a right?

2006, when the Tax Court of Canada heard MIL (Investments) S.A.

Tax treaty shopping and the GAAR: MIL (Investments) S.A. v. The Queen

Cameco received notification that the Canada Revenue Agency, or CRA, has filed an appeal with the Federal Court of Appeal regarding the Tax Court of Canada decision of September 26, which found in favor of Cameco for tax years 2003, 2005 and 2006.

CRA files appeal regarding Tax Court of Canada's ruling in favor of Cameco

Marechaux, appealed the Minister's decision in Marechaux v R ("Marechaux [TCC]"), only to have his appeal dismissed by both the Tax Court of Canada and the Federal Court of Appeal.

THE PERILS OF FEDERALIZING THE COMMON LAW: A CASE STUDY OF THE ITA GIFT CONCEPT

In January 2016, the Federal Court of Appeal affirmed the decision of the Tax Court of Canada in Marzen Artistic Aluminum Ltd.

Trends and developments in Canadian tax controversy and jurisprudence: transfer pricing issues, increases in voluntary disclosures, and procedural disputes are among major developments, but what will happen in 2016 - and beyond?

However, a recent Tax Court of Canada decision (Andrew Peller Limited vs.

Tips and gratuities--Some taxing issues

It is because Duncan wrote a character reference letter in June 2011 to the Tax Court of Canada on behalf of a constituent.

Duncan takes his leave of cabinet post, remains MP

"The Tax Court of Canada was called upon to decide pursuant to the Convention whether the Appellant was required to pay to Canada the income tax on his Canadian business income.

Taxation, international

Describing the Ali appellants' circumstances as "certainly sympathetic", (50) Justice Woods in the Tax Court of Canada (although referring to the distinction in Auton between benefits which were and were not provided under the legislation) proceeded to an analysis of whether there had been a breach of section 15.

Health care and human rights after Auton and Chaoulli