Collection search - Tax Court of Canada fonds [textual record]

Record information – Brief
1
Tax Court of Canada fonds [textual record]

Hierarchical level:

Fonds

Date:

[ca. 1959-1968].

Reference:

R758-0-3-E, RG142

Type of material:

Textual material

Found in:

Archives / Collections and Fonds

Item ID number:

400

Context of this record:

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Tax Court of Canada fonds
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Record information – Details
Date(s):

[ca. 1959-1968].

Bilingual equivalent:

Click here

Place of creation:

Canada

Extent:

ca. 2.4 m of textual records

Language of material:

English

Added language of material:

English, French
Accession:

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Income Tax Appeal [textual record]

Tax Court Canada [textual record]

Tax Court Canada [textual record]

Tax Court Canada [textual record]
Scope and content:

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Fonds consists of records created and/or maintained by the Tax Court of Canada and its predecessors. The documents in this fonds come from the following three entities: the Tax Appeal Board, the Tax Review Board and the Tax Court of Canada. They consist of samples of appeals files that were selected from among the most important and most representative Tax Court of Canada files. They contain the minutes of proceedings and the decisions that were rendered.

Provenance:

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Canada. Tax Court

Biography/Administrative history:

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Canada. Tax Court : The Tax Court of Canada was established on July 18, 1983. It replaced the Tax Review Board, which was established in 1970 to replace the Tax Appeal Board, which was established in 1946.

The principal role of the Court is to hear appeals submitted under the Income Tax Act, the Canada Pension Act, the Petroleum and Gas Revenue Tax Act, the Unemployment Insurance Act and any other Act of the same nature that may give rise to the right of appeal, and render decisions in respect of such appeals.

In creating this authority, Parliament sought to establish, for taxpayers seeking recourse, an independent tribunal that had no user fees and was more flexible than civil and criminal tribunals. Appeals cases submitted to the Tax Court of Canada vary from the least to the most complex, such as those submitted by Corporations, and cover all aspects of economic activity.

Finding aid:

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(Other) Finding aids are available. See lower level descriptions and accession records in ArchiviaNet (the NA website).

Additional information:

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Source of title:

Lois révisées du Canada - 1985, T. 2, parag.4.(1) Loi sur la Cour canadienne de l'impôt

Accruals:

Further accruals are expected.

Source:

Government

Related control no.:

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117-000278-0
117-000320-5
117-000325-6
1987-88/022 GAD
1989-90/278 GAD
1989-90/320 GAD
1989-90/325 GAD
1996-01892-2
1996-97/893 GAD
OFRC#74-44 OFRC
RG142

Former archival reference no.:

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RG142
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Textual records

[Consultation32 Restricted by law]

Terms of use:

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