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In the Tax Court of Canada, the onus is generally on the taxpayer to prove its case on a balance of probabilities, except in respect of civil penalties where the Canada Revenue Agency carries the burden of proof. Generally, the Minister of National Revenue is represented by specialized tax litigation counsel from the Department of Justice.
Whether or not compensation for intellectual property rights is justified in this particular case, is a matter for determination by the Tax Court judge. Prices between parties dealing at arm's length will be established having regard to the independent interests of each party to the transaction, and an appropriate determination under the arm's ...
The Tax Court of Canada Act (French: Loi sur la Cour canadienne de l’impôt) was a 1983 Act of the Parliament of Canada concerning the Tax Court of Canada.
The first is the term "provincial court", which has two quite different meanings, depending on context. The first, and most general meaning, is that a provincial court is a court established by the legislature of a province, under its constitutional authority over the administration of justice in the province, set out in s. 92(14) of the Constitution Act, 1867. [2]
Eugene Rossiter is the Chief Justice of the Tax Court of Canada. He took office on November 23, 2006. [1] Rossiter was born in Morell, Prince Edward Island. He received a Bachelor of Business Administration from St. Francis Xavier University and a Bachelor of Laws from Dalhousie University. Justice Rossiter was called to the Bar of Prince ...
Like any other Canadian court, the Tax Court operates by treating each side of a dispute as equals while applying tax law, contract law, constitutional law and the laws of evidence. In addition, the taxpayer is generally not responsible for costs in relation to their opponent, but only for their costs related to their own defence.
Canadian Overseas Telecommunication Corporation Act, 1948; 1950 – 1979 ... Tax Court of Canada Act, 1983; Western Grain Transportation Act, ...
The Parliament of Canada entered the field with the passage of the Business Profits War Tax Act, 1916 [17] (essentially a tax on larger businesses, chargeable on any accounting periods ending after 1914 and before 1918). [18] It was replaced in 1917 by the Income War Tax Act, 1917 [19] (covering personal and corporate income earned from 1917 ...