Tax Court

Jurisdiction For Tax Cases: Supreme Court Of Canada Draws The Line Between Federal Court And Tax Court Of Canada

Jurisdiction Confusion: The SCC to Clarify the Federal and Tax Courts' Roles in Taxation Law in Dow Chemical Canada

The Supreme Court of Canada (“SCC”) will soon comment on the jurisdictional contours of the Tax Court of Canada (“TCC”) and Federal Court of Canada (“FCC”). The SCC has granted leave to appeal in Canada v Dow Chemical Canada ULC, 2022 FCA 70 [Dow Chemical Canada], where the Federal Court of Appeal (“FCA”) ruled that s. 247(10) of the Income Tax Act, RSC 1985, c 1 (5th Supp) [ITA] is not within the exclusive jurisdiction of the TCC (Dow Chemical Canada, para 5).

Lost in Translation: Language Rights in Federal Courts

As the two official languages of Canada, French and English form the bedrock of our legal system, and their usage is a constitutionally protected right found in both the Constitution Act, 1867 (“Constitution”) and the Canadian Charter of Rights and Freedoms (“Charter”). With such a high level of recognition and protection, one might assume the […]