Canadian Tax Court

The Canadian Tax Court is a specialized court that hears disputes between taxpayers and the Canada Revenue Agency (CRA) regarding tax assessments, penalties, and related issues. If individuals or businesses disagree with tax decisions made by the CRA, they can appeal to this court. The Tax Court focuses on interpreting tax laws and ensures that taxpayer rights are protected. It aims to provide a fair resolution to tax disputes in a more informal setting compared to higher courts, making it accessible for taxpayers seeking to challenge the CRA's decisions.