Search results
Results from the WOW.Com Content Network
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.
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.
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]
If you’re stuck on today’s Wordle answer, we’re here to help—but beware of spoilers for Wordle 1308 ahead. Let's start with a few hints.
Canadian Overseas Telecommunication Corporation Act, 1948; 1950 – 1979 ... Tax Court of Canada Act, 1983; Western Grain Transportation Act, ...
Fans booed the American national anthem before NHL and NBA games in Canada on Tuesday night, a sign that some Canadians were still upset despite President Donald Trump’s 30-day pause on tariff ...