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- Title
The Dividing Line Between the Jurisdictions of the Tax Court of Canada and Other Superior Courts.
- Authors
Jacyk, David
- Abstract
Tax law is arguably one of the most challenging and complicated areas of the law in Canada. One might expect that one of the simplest and most straightforward questions in the area of tax law would be that of jurisdiction: Which court can adjudicate issues relating to the administration of tax legislation? Surprisingly, this very question has been the subject matter of much litigation for decades, in trial and appellate courts across Canada, illustrating the complexity of the issue of court jurisdiction in the context of a federal state, even in a well-defined area of the law such as taxation. The volume of jurisprudence on the issue of jurisdiction has been high in the last few years, and includes several decisions from appellate courts that have brought greater clarity to this issue. The clarity brought to bear is a welcome development. This article provides a comprehensive review and analysis of the law on jurisdiction by * reviewing the structure of the Tax Court and the Federal Court; * tracing the development of the case law prior to and following the reorganization of the federal tax appeal system in 1991; * considering the decisions of provincial courts that have tackled the issue independently of the federal court system; * considering the body of rectification cases, an area that, I argue, has created anomalous but nevertheless manageable and predictable results; * considering the developments in recent abuse-of-process and judicial review cases, which, I suggest, have definitively and emphatically clarified the fine parameters of the jurisdictions of the Tax Court and of the other Canadian superior courts; and * providing a summary of principles extracted from the jurisprudence regarding the demarcation of jurisdiction between the Tax Court and the other Canadian superior courts.
- Subjects
CANADA; TAX laws; JURISDICTION; TAX assessment; TAX courts; FEDERAL courts
- Publication
Canadian Tax Journal / Revue Fiscale Canadienne, 2008, Vol 56, Issue 3, p661
- ISSN
0008-5111
- Publication type
Article