Plain meaning
Canada's final court of appeal, whose decisions can settle legal questions for courts across the country.
Also called
Supreme Court
Key points
- SCC helps explain how legal authority is created, interpreted, challenged, or applied.
- Tax results often depend on both statutory wording and how courts or administrative bodies interpret that wording.
- The level of authority matters: a statute, regulation, appellate decision, trial decision, and administrative guidance do not all carry the same weight.
- For readers, the concept helps separate a binding legal rule from a factual result, policy proposal, administrative position, or litigation step.
Why it comes up
SCC decisions can affect how tax statutes, constitutional limits, administrative law, and taxpayer rights are understood.