Examlex
S corporations without earnings and profits from prior C corporation years are not subject to the excess net passive income tax.
Balance of Probabilities
The standard of proof in civil cases, where the likeliness of one's claim being true must be greater than 50%.
Prosecutor
An attorney or legal official who presents the case against an individual accused of breaking the law in a criminal trial.
Jurisdiction
The legal authority granted to a court to hear and decide cases within a specified geographic area or over certain types of legal cases.
Superior Court
The highest trial court in a province or territory.
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