Words and Phrases - "interlocutory"
National Benefit Authority Corporation v. Canada, 2022 FCA 17
FCA lacked jurisdiction to hear an appeal of a TCC determination denying access to a non-lawyer
The appellant was appealing a Tax Court decision that found that it (through one of its non-lawyer employees) could not be recognized as the...
Locations of other summaries | Wordcount | |
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Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 27 - Subsection 27(1.2) | TCC determination did not address a substantive matter and, therefore, was not an appealable "final judgment" | 145 |