Canada 's court system comprises a range of courts with varying jurisdictions. The highest court is the Supreme Court of Canada. Matters may be referred to the Supreme Court by the provincial courts of appeal, or the Federal Court of Appeal, and also by the Court Martial Appeal Court (which hears appeals deriving from military courts.) The provincial courts of appeal receive appeals from provincial and territorial superior courts; these courts in turn receive referrals from provincial courts, as well as provincial administrative tribunals. The Federal Court of Appeal receives appeals from the Federal Court and the Tax Court of Canada. The Federal Court also takes referrals from federal administrative tribunals.