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Title
Canadian Tax Court: Proposals for Better Caseload Management.
Abstract
The article focuses on the comments submitted by Tax Executives Institute Inc. (TEI) president David M. Penney to the Canadian Department of Finance on December 14, 2011 concerning the proposals to enhance the caseload management of the Tax Court of Canada. It mentions the proposed amendments to both the Tax Court of Canada Act and the Income Tax Act of Canada. It adds that taxpayers are discouraged by the current tax system.