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The Tax Court of Canada (TCC) ((フランス語:Cour canadienne de l'impôt)), established in 1983 by the Tax Court of Canada Act, is a federal superior court which deals with matters involving companies or individuals and tax issues with the Government of Canada. Appeals of decisions of the Tax Court of Canada are exclusively within the jurisdiction of the Federal Court of Appeal. On occasion, the Supreme Court of Canada grants leave to appeal a federal tax case from a decision of the Federal Court of Appeal where the question involved is considered to be of public importance. The litigation of a federal tax dispute is commenced by a taxpayer filing a Notice of Appeal in the Tax Court of Canada. Cases may proceed either by way of Informal or General Procedure. The Informal Procedure is a simplified process available to taxpayers where the total tax and penalties (but not interest) at issue is CAD$25,000 or less ($50,000 in the case of GST). In General Procedure cases, discoveries are held by exchange of documents followed by the examination, without a judge, of one witness on behalf of each party. One or both parties may then apply for a hearing date where witnesses will be examined and cross-examined before a judge and documents formally entered into evidence. Trials in the Tax Court of Canada typically take one day or less, particularly where the parties have agreed on all or substantially all of the facts, but in more complex and contentious cases the trial may not be completed for several weeks or even months. In the Tax Court of Canada, the onus is generally on the taxpayer to prove its case on a balance of probabilities, except in respect of civil penalties where the Canada Revenue Agency carries the burden of proof. Generally, the Minister of National Revenue is represented by specialized tax litigation counsel from the Department of Justice. The decision whether, and on what basis, to settle any particular case is made on a collaborative basis between the Canada Revenue Agency and the Department of Justice. Settlements are generally based on a principled approach to the matter rather than strictly as a percentage of the dollar amount at stake. This differs from the rules of general civil litigation, but it does offer the opportunity to develop creative settlement strategies particularly where multiple taxation years or issues are involved. In granting judgment in favour of a taxpayer, the Tax Court of Canada may order the Minister of National Revenue to reassess on the basis described by the judge in the reasons for judgment or, where the assessment or reassessment is wholly incorrect, the assessment or reassessment may be vacated entirely. Costs are recoverable by the successful party in accordance with rather modest tariff amounts, but reasonable disbursements incurred by the successful party (including expert witness costs) are generally fully recoverable. ==Judges== The salary of judges are determined annually by the Judicial Compensation and Benefits Commission. Chief Justice and Associate Chief Justice receive $315,900 while other judges receives $288,100 annually.〔Section 11 of the ''Judges Act''〕 ;Chief Judge * The Honourable Eugene Rossiter ;Associate Chief Judge * The Honourable Lucie Lamarre ;Judges (in order of seniority): * The Honourable Gerald J. Rip (supernumerary) * The Honourable Pierre Archambault (supernumerary) * The Honourable Alain Tardif (supernumerary) * The Honourable Joe E. Hershfield * The Honourable Diane Campbell * The Honourable Campbell J. Miller * The Honourable Brent Paris * The Honourable Judith Woods * The Honourable Réal Favreau * The Honourable Gaston Jorré * The Honourable Patrick J. Boyle * The Honourable Valerie Miller * The Honourable Robert J. Hogan * The Honourable Steven K. D'Arcy * The Honourable Frank J. Pizzitelli * The Honourable Johanne D'Auray * The Honourable David Graham * The Honourable Kathleen T. Lyons * The Honourable John R. Owen * The Honourable Dominique Lafleur * The Honourable Sylvain Ouimet * The Honourable Don R. Sommerfeldt * The Honourable Henry A. Visser * The Honourable Guy R. Smith ;Deputy Judges (alphabetical order): * The Honourable D.W. Rowe * The Honourable N. Weisman 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Tax Court of Canada」の詳細全文を読む スポンサード リンク
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