Glossary of fiscal terms used in Canada

There are 140 entries in this glossary.
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Term Definition
Tax Court of Canada

A court that hears appeals about income tax and GST/HST assessments. In addition, the Court has jurisdiction to hear appeals under the Canada Pension Plan, Employment Insurance Act and several other acts. The Tax Court maintains four offices (Vancouver, Ottawa, Toronto, and Montreal) and regularly conducts hearings in major centres across Canada.

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