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ReadingTax Cases - Other than decisions following the...

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READING TAX CASES Current Tax Courts - Tax Court of Canada 3100 - Federal Court of Appeal 75 - Supreme Court of Canada 2 Informal and General Procedures in TCC only Technical - relate to wording of the Act Based on facts at the time of the transaction or event No new facts on appeal Different interpretations by each court. Therefore lower court decision can be reversed. Decisions often lead to amendments if the CRA does not like the outcome
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Unformatted text preview: Other than decisions following the Informal Procedure, court decision establish precedents which apply to transactions or events after the date of the decision, assuming the facts are comparable. Refer to prior cases Majority and minority decision (Economic) substance vs. form Forms of statutory interpretation- Strict and literal- Purposive Charter - positive & negative discrimination Canadian Tax Journal synopsis ....
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