OFFICE CONSOLIDATION
Tax Court of Canada Act
R.S.C. 1985, c. T-2, as amended by R.S., c. 48 (1st Supp.), c. 16 (3rd Supp.), c. 1 (4th Supp.), c. 51 (4th Supp.); S.C. 1990, c. 45; 1991, c. 49; 1992, c. 24; SOR/93-295; 1993, c. 27; 1994, c. 26; 1995, c. 18 and 38; 1996, c. 22 and 23; 1998, c. 19; 1999, c. 10; 2000, c. 30; 2001, c. 25; 2002, c. 8, 9 and 22; S.C. 2005, c. 19.
Updated to July 15, 2005
TABLE OF CONTENTS
SHORT TITLE
- 1. Short title
INTERPRETATION
- 2. Definitions
- 2.1 Interpretation
- 2.2(1) Idem
- 2.2(2) Definition of "amount in dispute"
THE COURT
THE JUDGES
- 4.(1) Constitution of Court
- 4.(2) Appointment of judges
- 4.(3) Who may be appointed judge
- 4.(4) Chief Justice or Associate Chief Justice to be from Quebec
- 5.(1) Chief Justice and Associate Chief Justice to have rank and precedence over all judges
- 5.(2) Rank and precedence among other judges
- 5.(3) Incapacity of Chief Justice, etc.
- 6.(1) Residence of judges
- 7.(1) Tenure of office
- 7.(2) Cessation of office
- 7.(3) Transitional
- 8.(1) Oath of office
- 8.(2) How administered
- 9.(1) Deputy judges of the Court
- 9.(2) Consent required
- 9.(3) Approval of Governor in Council
- 9.(4) Salary
JURISDICTION AND POWERS OF THE COURT
- 12.(1) Jurisdiction
- 12.(2) Jurisdiction
- 12.(3) Further jurisdiction
- 12.(4) Extensions of time
- 12.(5) Postments of suspensions to issue tax receipts
PROCEEDINGS BEFORE THE COURT
- 14.(1) Sittings
- 14.(2) Arrangements to be made by Chief Justice
- 14.(3) Hearing in different places
- 14.1 Police force
- 16. Giving of judgment after judge ceases to hold office
- 16.1 Hearings in camera
- 16.2(1) Discontinuance
- 16.2(2) Effect of discontinuance
- 16.3 Costs against the Crown to be paid out of Consolidated Revenue Fund
General Procedure
- 17. Application
- 17.1(1) Right to appear
- 17.1(2) Officers of the Court
- 17.2(1) How proceeding instituted
- 17.2(2) Procedure for filing
- 17.2(2.1) Filing date
- 17.2(2.2) Electronic filing
- 17.2(3) Service of originating document
- 17.2(4) Certificate
- 17.2(5) Certificate to be evidence
- 17.3(1) Examinations for discovery
- 17.3(2) Consideration on application
- 17.3(3) Mandatory examination
- 17.4 Judgment shall be mailed
- 17.5(1) Costs adjudged to Her Majesty in right of Canada
- 17.5(2) Amounts to Receiver General
- 17.6 Appeals to Federal Court of Appeal
- 17.7 Procedure
- 17.8 Fees to be paid to Receiver General
Informal Procedure
- 18.(1) Application - Income Tax Act
- 18.(2) Other appeals - Income Tax Act
- 18.1 Limit
- 18.11(1) General procedure to apply
- 18.11(2) When Court must order that general procedure apply
- 18.11(3) Idem
- 18.11(4) Interest accruing
- 18.11(5) Test case
- 18.11(6) Costs
- 18.12 Order for general procedure
- 18.13 Order at hearing
- 18.14 Right to appear
- 18.15(1) No special form of appeal
- 18.15(2) Form
- 18.15(3) How appeal instituted
- 18.15(3.1) Procedure for filing
- 18.15(3.2) Filing date
- 18.15(3.3) Electronic filing
- 18.15(3.4) Powers of Court re filing fee
- 18.15(3.5) Consideration re filing fee
- 18.15(4) Hearing
- 18.16(1) Time limit for reply to notice of appeal
- 18.16(2) Exception
- 18.16(3) Time after refusal
- 18.16(4) Where reply not filed in time
- 18.16(5) Interpretation
- 18.17(1) Time for hearing
- 18.17(1.1) Exceptional circumstances
- 18.17(2) Request for time extension
- 18.18(1) Periods excluded
- 18.18(2) Calculation of time limits
- 18.19(1) Notice of hearing
- 18.19(2) Waiver of notice
- 18.2(1) Adjournment
- 18.2(2) Request for adjournment
- 18.21(1) Failure to appear
- 18.21(2) Application
- 18.21(3) Where order set aside
- 18.22(1) Time for judgment
- 18.22(2) Definition of "exceptional circumstances"
- 18.22(3) Copy of decision
- 18.23 Reasons for judgment
- 18.24 Final judgment
- 18.25 Costs
- 18.26(1) Filing fee and costs
- 18.26(2) Consideration of offers
- 18.27 Regulations
- 18.28 No precedential value
- 18.29(1) Other applications
- 18.29(2) Inconsistent provisions
- 18.29(3) Extension of time and postponements of suspensions
- 18.29(4) Reasons for judgment - extensions of time and postponements
- 18.3(1) Further application
- 18.3(2) Inconsistent provisions
- 18.3001 Application - Customs Act, Excise Act, 2001 and Excise Tax Act
- 18.3002(1) General procedure to apply
- 18.3002(2) Time for request
- 18.3002(3) Costs
- 18.3003(1) Time limit for reply to notice of appeal
- 18.3003(2) Where reply not filed in time
- 18.3004 Time limit - general procedure
- 18.3005(1) Time for hearing
- 18.3005(2) Exceptional circumstances
- 18.3007(1) Costs
- 18.3007(2) Time for order
- 18.3008 Costs on further appeal
- 18.3009(1) Costs – appeal under Customs Act, Excise Act, 2001 or Excise Tax Act
- 18.3009(2) Consideration of offers
- 18.301 Interest accruing
- 18.302 Provisions to apply
References
- 18.31(1) General Procedure
- 18.31(2) Determination of a question
- 18.32(1) Idem
- 18.32(2) Provisions applicable to determination of a question
- 18.33(1) Request for informal procedure
- 18.33(2) Consent - income tax cases
- 18.33(2.1) Consent - excise tax cases
- 18.33(3) Granting of request - income tax cases
- 18.33(4) Effect of order
- 18.33(5) Costs
OATHS AND AFFIDAVITS
- 19.(1) Who may administer oath, etc.
- 19.(2) Idem
GENERAL
- 19.1(1) Vexatious proceedings
- 19.1(2) Attorney General of Canada
- 19.1(3) Application for rescission or leave to proceed
- 19.1(4) Court may grant leave
- 19.1(5) No appeal
- 19.2(1) Constitutional questions
- 19.2(2) Time of notice
- 19.2(3) Notice of appeal
- 19.2(4) Right to be heard
- 19.2(5) Appeal
RULES
- 20.(1) Rules
- 20.(1.1) Idem
- 20.(2) When effective
- 20.(3) Tabling of rules
- 21. Rules remain in force
- 22.(1) Rules committee
- 22.(2) President
- 22.(3) Rules procedure
- 22.(4) Expenses
ADMINISTRATION OF COURT
- 23.(1) Designation of Judicial Administrator
- 23.(2) Duties
- 23.(3) Revocation of designation
- 24. Sittings throughout Canada
TRANSITIONAL
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