CCI

E52221

CCI is the French-language abbreviation for the Tax Court of Canada, a federal court that hears tax-related disputes between taxpayers and the Government of Canada.

All labels observed (1)

Label Occurrences
CCI canonical 1

How this entity was disambiguated

Statements (45)

Predicate Object
instanceOf federal court
specialized court
trial court
abbreviationOf Cour canadienne de l’impôt
linked to: Tax Court of Canada
alsoKnownAs Tax Court of Canada (French abbreviation)
linked to: Tax Court of Canada
appealsTo Federal Court of Appeal
appliesLaw Excise Tax Act (Canada)
Income Tax Act (Canada)
federal tax statutes of Canada
other federal revenue statutes
branchOfGovernment judicial branch of Canada
canHoldHearingsIn various locations across Canada
country Canada
createdBy Parliament of Canada
decidesOn taxpayer liability for federal taxes
validity of tax assessments
decisionsBindingOn parties to the dispute
establishedUnder Tax Court of Canada Act
linked to: Tax Court of Canada
fullName Cour canadienne de l’impôt
linked to: Tax Court of Canada
governingStatute Tax Court of Canada Act
hasAuthorityOver disputes concerning federal tax assessments
hasOfficialLanguages English
French
hasSeatIn Ottawa, Ontario, Canada
linked to: Ottawa
hears appeals from decisions of the Minister of National Revenue on tax matters
hearsAppealsFrom assessments issued by the Canada Revenue Agency
hearsCasesInvolving excise tax
goods and services tax
income tax
other federal tax matters
tax-related disputes
isPartOf Canadian court system
jurisdiction Canada
language French
levelOfCourt federal court of record
locatedInJurisdiction federal jurisdiction of Canada
partyToDisputes Government of Canada
taxpayers
primaryFunction adjudication of tax disputes
role independent review of tax disputes between taxpayers and the Crown
scope nationwide in Canada
subjectMatter federal taxation
tax law
typeOfCourt court of record
superior court of record for tax matters

How these facts were elicited

Referenced by (1)

Full triples — surface form annotated when it differs from this entity's canonical label.