Tax Court of Canada

E9504

federal court specialized court trial court

The Tax Court of Canada is a specialized federal court that hears and adjudicates disputes between taxpayers and the Government of Canada over income tax, GST/HST, and other federal tax matters.

Jump to: Surface forms Statements Referenced by

Observed surface forms (4)

Surface form	Occurrences
Cour canadienne de l’impôt	3
Tax Court of Canada Act	3
Tax Court of Canada (French abbreviation)	1
Tax Court of Canada in matters of federal law	1

Statements (45)

Predicate	Object
instanceOf	federal court ⓘ specialized court ⓘ trial court ⓘ
adjudicates	disputes over federal tax assessments ⓘ disputes over federal tax determinations ⓘ
appealsTo	Federal Court of Appeal ⓘ
country	Canada ⓘ
courtType	court of record ⓘ
createdUnder	Tax Court of Canada self-linksurface differs ⓘ surface form: Tax Court of Canada Act
decisionsAre	subject to appeal to the Federal Court of Appeal ⓘ
employs	judges appointed by the federal government ⓘ
establishedBy	Parliament of Canada ⓘ
hasAbbreviation	CCI ⓘ TCC ⓘ
hasAuthorityOver	disputes involving federal tax legislation ⓘ
hasChiefJustice	Chief Justice of the Tax Court of Canada ⓘ
hasOfficialNameInEnglish	Tax Court of Canada self-link ⓘ
hasOfficialNameInFrench	Tax Court of Canada self-linksurface differs ⓘ surface form: Cour canadienne de l’impôt
hasWebsite	https://www.tcc-cci.gc.ca ⓘ
hears	appeals from assessments issued by the Canada Revenue Agency ⓘ appeals under the Canada Pension Plan ⓘ appeals under the Employment Insurance Act ⓘ appeals under the Excise Tax Act ⓘ appeals under the Income Tax Act ⓘ appeals under various federal tax statutes ⓘ
hearsCasesFrom	Canadian federal government (Ottawa) ⓘ surface form: Government of Canada taxpayers ⓘ
hearsCasesIn	various cities across Canada ⓘ
isIndependentFrom	Canada Revenue Agency ⓘ Department of Finance Canada ⓘ
isPartOf	federal courts system of Canada ⓘ
jurisdiction	GST ⓘ HST ⓘ federal taxation ⓘ income tax ⓘ other federal tax matters ⓘ
language	English ⓘ French ⓘ
locatedIn	Canada ⓘ Ontario ⓘ Ottawa ⓘ
subjectTo	Constitution Act, 1982 ⓘ surface form: Canadian Charter of Rights and Freedoms federal laws of Canada ⓘ
usesProcedure	general procedure for other tax disputes ⓘ informal procedure for certain smaller tax disputes ⓘ

Referenced by (14)

Full triples — surface form annotated when it differs from this entity's canonical label.

CCI → abbreviationOf → Tax Court of Canada ⓘ

this entity surface form: Cour canadienne de l’impôt

CCI → alsoKnownAs → Tax Court of Canada ⓘ

this entity surface form: Tax Court of Canada (French abbreviation)

Federal Court of Appeal → bindingOn → Tax Court of Canada ⓘ

this entity surface form: Tax Court of Canada in matters of federal law

Tax Court of Canada → createdUnder → Tax Court of Canada self-linksurface differs ⓘ

this entity surface form: Tax Court of Canada Act

CCI → establishedUnder → Tax Court of Canada ⓘ

this entity surface form: Tax Court of Canada Act

CCI → fullName → Tax Court of Canada ⓘ

this entity surface form: Cour canadienne de l’impôt

Tax Court of Canada → hasOfficialNameInEnglish → Tax Court of Canada self-link ⓘ

Tax Court of Canada → hasOfficialNameInFrench → Tax Court of Canada self-linksurface differs ⓘ

this entity surface form: Cour canadienne de l’impôt

Chief Justice of the Tax Court of Canada → headOf → Tax Court of Canada ⓘ

Federal Court of Appeal → hearsAppealsFrom → Tax Court of Canada ⓘ

Canadian federal government (Ottawa) → judiciary → Tax Court of Canada ⓘ

subject surface form: Canadian federal government

Chief Justice of the Tax Court of Canada → legalBasis → Tax Court of Canada ⓘ

this entity surface form: Tax Court of Canada Act

Chief Justice of the Tax Court of Canada → partOf → Tax Court of Canada ⓘ

TCC → standsFor → Tax Court of Canada ⓘ