文章基本信息

标题：The Development of the Tax Court of Canada: Status, Jurisdiction, and Stature
本地全文：下载
作者：Ian MacGregor ; Thomas Akin ; Jeff Oldewening 等
期刊名称：Canadian Tax Journal
印刷版ISSN：0008-5111
电子版ISSN：0008-5111
出版年度：2010
卷号：58
期号：ss
出版社：Canadian Tax Foundation
摘要：The Tax Court of Canada evolved over many decades from modest roots into a highly regarded superior court of record. Over time, the court’s jurisdiction expanded to encompass a broad range of taxing statutes. Its procedures became flexible enough to offer inexpensive and simple processes for straightforward disputes involving small amounts, while at the same time providing an effective forum for resolving high-stakes complex cases. The present-day court is lauded by the general public and practitioners alike for the quality of its judgments and judges.
关键词：TAX COURT OF CANADA n JURISDICTION n PROCEDURES