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.
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.