Buckingham v. The Queen, 2010 TCC 247, rev'd 2011 FCA 142 -- summary under Provincial Law

By services, 28 November, 2015

Webb J. found that, to the extent that the taxpayer's appeal pertained to the New Brunswick Income Tax Act, that portion of the taxpayer's case should be heard by the New Brunswick Queen's Bench and not the Tax Court of Canada. He stated (at para. 6):

No jurisdiction is granted to this Court under the Tax Court of Canada Act to hear appeals on matters arising under any provincial income tax statute.

Note
rev'd on other grounds 2011 FCA 142
Topics and taglines
Topic
Statutory Interpretation - Provincial Law
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340369
Extra import data
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