BTC1110 Lecture Notes - Lecture 5: Tax Court Of Canada, Supreme Court Of Canada, Unemployment Benefits
4 Jan 2019
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Interpretation of statutes considers the context, the custom and trade usage of the language, and the intent or purpose of the statute when it was passed. 20. Section 1-3: using the courts - an overview of civil procedure. Canada has a three-tier system similar to that of england, with courts of first instance (trial courts), intermediate courts of appeal, and the supreme court of canada. Figure 1-2 illustrates the federal court system and figure 1-3 illustrates the ontario provincial court system. The federal court (trial division) has jurisdiction over claims against the federal government, the federal court litigation in areas of federal jurisdiction under the constitution, and appeals from federal tribunals. The tax court of canada has jurisdiction over goods and services tax, income tax, employment insurance, and appeals from tribunals in these areas. The federal court of appeal hears appeals from the tax court and the federal court (trial.
