Taxes in Canada: the Authority Hierarchy // KD Professional Accounting Calgary Business Tips

Taxes in Canada: the Authority Hierarchy

Contrary to popular belief, the CRA or the Canada Revenue Agency is not the end all and be all of taxes in Canada.

In fact, if we look at the authority hierarchy, the CRA is at the bottom of the food chain so to speak.

At the very top of the hierarchy is the Supreme Court of Canada, followed by the Tax Court of Canada and lastly, the CRA.

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