释义 |
Tax Court of Canada
Tax Court of CanadaA court in Canada charged with settling disputes regarding taxation between the Canada Revenue Agency (and/or the Department of Justice) and individuals or companies. That is, the Tax Court of Canada resolves disagreements as to whether an individual or company paid the correct amount in federal taxes. In its proceedings, a taxpayer has the obligation to show he/she paid correctly, but the government has the obligation to prove that civil penalties should be levied. The Tax Court of Canada was established in 1983.AcronymsSeeTCC |