The judicial system of Canada regarding tax disputes

Journal
Canada
Bulletin for International Taxation 2009 (Volume 63), No. 10
The author, in this article, provides an overview of the judicial system in Canada, and then describes the various levels available for resolving tax disputes, including the administrative phase, the Tax Court of Canada, the Federal Court of Appeal and the Supreme Court of Canada. In this respect, the author examines the procedures applicable at each level.