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  3. Tax Court of Canada Court Meeting and Education Seminar 2022
National Judicial Institute
June 15 2022 - June 16 2022

Tax Court of Canada Court Meeting and Education Seminar 2022

This seminar was an intensive, practical three-part session on the complexities of the GST/HST, and also included a keynote address on the interpretation of bilingual statutes.

Number of Participants: 22

Overview

This seminar was an intensive, practical three-part session on the complexities of the GST/HST, and also included a keynote address on the interpretation of bilingual statutes.

Objective

The objective of this seminar was to enhance participants understanding of GST/HST legislation and the interpretative approach to bilingual statutes at the core of the Court’s work.

Summary

Led by an experienced member of the Court, over the course of three sessions, participants were provided with an overview of the operation of Part IX of the Excise Tax Act and examined 5 key topics: Calculation of Net Tax, Imposition of Division II tax, Input tax credits, GST Timing Rules, and Special Rules. A retired judge delivered a keynote address emphasizing that bilingual statutes are “always speaking” in two languages and provided practical guidance on the interpretation of bilingual statues.