CCI
E52221
CCI is the French-language abbreviation for the Tax Court of Canada, a federal court that hears tax-related disputes between taxpayers and the Government of Canada.
All labels observed (1)
| Label | Occurrences |
|---|---|
| CCI canonical | 1 |
Statements (45)
| Predicate | Object |
|---|---|
| instanceOf |
federal court
ⓘ
specialized court ⓘ trial court ⓘ |
| abbreviationOf |
Tax Court of Canada
ⓘ
surface form:
Cour canadienne de l’impôt
|
| alsoKnownAs |
Tax Court of Canada
ⓘ
surface form:
Tax Court of Canada (French abbreviation)
|
| appealsTo | Federal Court of Appeal ⓘ |
| appliesLaw |
Excise Tax Act (Canada)
ⓘ
Income Tax Act (Canada) ⓘ federal tax statutes of Canada ⓘ other federal revenue statutes ⓘ |
| branchOfGovernment | judicial branch of Canada ⓘ |
| canHoldHearingsIn | various locations across Canada ⓘ |
| country | Canada ⓘ |
| createdBy | Parliament of Canada ⓘ |
| decidesOn |
taxpayer liability for federal taxes
ⓘ
validity of tax assessments ⓘ |
| decisionsBindingOn | parties to the dispute ⓘ |
| establishedUnder |
Tax Court of Canada
ⓘ
surface form:
Tax Court of Canada Act
|
| fullName |
Tax Court of Canada
ⓘ
surface form:
Cour canadienne de l’impôt
|
| governingStatute | Tax Court of Canada Act ⓘ |
| hasAuthorityOver | disputes concerning federal tax assessments ⓘ |
| hasOfficialLanguages |
English
ⓘ
French ⓘ |
| hasSeatIn |
Ottawa
ⓘ
surface form:
Ottawa, Ontario, Canada
|
| hears | appeals from decisions of the Minister of National Revenue on tax matters ⓘ |
| hearsAppealsFrom | assessments issued by the Canada Revenue Agency ⓘ |
| hearsCasesInvolving |
excise tax
ⓘ
goods and services tax ⓘ income tax ⓘ other federal tax matters ⓘ tax-related disputes ⓘ |
| isPartOf | Canadian court system ⓘ |
| jurisdiction | Canada ⓘ |
| language | French ⓘ |
| levelOfCourt | federal court of record ⓘ |
| locatedInJurisdiction | federal jurisdiction of Canada ⓘ |
| partyToDisputes |
Canadian federal government (Ottawa)
ⓘ
surface form:
Government of Canada
taxpayers ⓘ |
| primaryFunction | adjudication of tax disputes ⓘ |
| role | independent review of tax disputes between taxpayers and the Crown ⓘ |
| scope | nationwide in Canada ⓘ |
| subjectMatter |
federal taxation
ⓘ
tax law ⓘ |
| typeOfCourt |
court of record
ⓘ
superior court of record for tax matters ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.