An Act respecting the Tax Court of Canada
SHORT TITLE
Short title [Français]
1. This Act may be cited as the Tax Court of Canada Act.
INTERPRETATION
Definitions [Français]
2. In this Act,
"Associate Chief Judge" [Repealed, 2002, c. 8, s. 59];
"Associate Chief Justice" « juge en chef adjoint »
"Associate Chief Justice" means the Associate Chief Justice of the Court;
"Chief Judge" [Repealed, 2002, c. 8, s. 59];
"Chief Justice" « juge en chef »
"Chief Justice" means the Chief Justice of the Court;
"Court" « Cour »
"Court" means the Tax Court of Canada;
"judge" « juge »
"judge" means a judge of the Court and, unless the context otherwise requires, includes the Chief Justice and Associate Chief Justice;
"Registry" « greffe »
"Registry" means a registry established by the Chief Administrator of the Courts Administration Service pursuant to the Courts Administration Service Act for the purposes of this Act.
S.C. 2002, c. 8, s. 59.
Interpretation [Français]
2.1 For the purposes of this Act, "the aggregate of all amounts" means the total of all amounts assessed or determined by the Minister of National Revenue under the Income Tax Act, but does not include any amount of interest or any amount of loss determined by that Minister.
R.S., 1985, c. 51 (4th Supp.), s. 1.
Idem [Français]
2.2(1) For the purposes of this Act, the "aggregate of supplies for the prior fiscal year" of a person means the total value of all supplies, within the meaning of Part IX of the Excise Tax Act, made by the person in the last complete fiscal year, within the meaning of that Part, that ended at least six months before the day the notice of appeal for a particular appeal of that person was filed.
Definition of "amount in dispute" [Français]
(2) For the purposes of this Act, the "amount in dispute" in an appeal means
- (a) in the case of an appeal under Part V.1 of the Customs Act, the total of all amounts assessed by the Minister of National Revenue under section 97.44 of that Act; and
- (b) in the case of an appeal under the Excise Act, 2001,
(i) the amount of duty, refund or relief that is in issue in the appeal,
(ii) any interest under that Act that is in issue in the appeal, and
(iii) any amount of duty, refund or relief under that Act, that is likely to be affected by the appeal in any other appeal, assessment or proposed assessment of the person who has brought the appeal; and
(c) in the case of an appeal under Part IX of the Excise Tax Act,
(i) the amount of tax, net tax and rebate, within the meaning of that Part, that is in issue in the appeal,
(ii) any interest or penalty under that Part that is in issue in the appeal, and
(iii) any amount of tax, net tax or rebate, within the meaning of that Part, that is likely to be affected by the appeal in any other appeal, assessment or proposed assessment of the person who has brought the appeal.
S.C. 1990, c. 45, s. 55; 2001, c. 25, s. 100; 2002, c. 22, s. 408.
THE COURT
Tax Court of Canada continued [Français]
3. The Tax Court of Canada is continued under the name of the Tax Court of Canada as a superior court of record.
S.C. 2002, c. 8, s. 60.
THE JUDGES
Constitution of Court [Français]
4.(1) The Tax Court of Canada shall consist of the following judges:
- (a) a chief justice called the Chief Justice of the Tax Court of Canada;
- (b) an associate chief justice called the Associate Chief Justice of the Tax Court of Canada; and
- (c) not more than twenty other judges.
Appointment of judges [Français]
(2) The judges of the Court shall be appointed by the Governor in Council by commission under the Great Seal.
Who may be appointed judge [Français]
(3) Subject to subsection (4), any person may be appointed a judge of the Court who
- (a) is or has been a judge of a superior court in Canada;
- (b) is or has been a barrister or advocate of at least ten years standing at the bar of any province, or
- (c) has, for an aggregate of at least ten years,
- (i) been a barrister or advocate at the bar of any province, and
- (ii) after becoming a barrister or advocate at the bar of any province, exercised powers and performed duties and functions of a judicial nature on a full-time basis in respect of a position held pursuant to a law of Canada or a province.
Chief Justice or Associate Chief Justice to be from Quebec [Français]
(4) Either the Chief Justice or the Associate Chief Justice shall be a person who is or was a member of the bar of the Province of Quebec.
R.S., 1985, c. 51 (4th Supp.), s. 2; S.C. 1990, c. 45, s. 56; 1996, c. 22, s. 3; 2002, c. 8, s. 61.
Chief Justice and Associate Chief Justice to have rank and precedence over all judges [Français]
5.(1) The Chief Justice, and after the Chief Justice the Associate Chief Justice, has rank and precedence over all the other judges.
Rank and precedence among other judges [Français]
(2) The other judges have rank and precedence after the Chief Justice and the Associate Chief Justice and among themselves according to seniority determined by reference to the respective times when they became judges of the Court or members of the Tax Review Board.
Incapacity of Chief Justice, etc. [Français]
(3) If the office of Chief Justice is vacant, or the Chief Justice is for any reason unable to act, the powers of the Chief Justice shall be exercised and the duties of the Chief Justice shall be performed
- (a) by the Associate Chief Justice;
- (b) in the event of the incapacity of the Associate Chief Justice or if the office of Associate Chief Justice is vacant, by a judge designated by the Chief Justice for that purpose; or
- (c) in the event of the incapacity of the judge referred to in paragraph (b), or if the Chief Justice has not designated a judge under that paragraph, by the senior judge who is in Canada and is able and willing to act and who has not elected to hold office as a supernumerary judge under section 28 of the Judges Act.
R.S., 1985, c. 51 (4th Supp.), s. 3; S.C. 2002, c. 8, s. 62.
Residence of judges [Français]
6.(1) A judge shall reside in the National Capital Region described in the schedule to the National Capital Act or within forty kilometres thereof.
S.C. 2002, c. 8, s. 63
Tenure of office [Français]
7.(1) Subject to subsection (2), a judge holds office during good behaviour, but is removable by the Governor General on address of the Senate and House of Commons.
Cessation of office [Français]
(2) A judge shall cease to hold office on attaining the age of seventy-five years.
Transitional [Français]
(3) A judge of the Court who holds office on March 1, 1987 may retire at the age of seventy years.
R.S., 1985, c. 16 (3rd Supp.), s. 8.
Oath of office [Français]
8.(1) Every judge shall, before entering on the duties of their office, take an oath that they will duly and faithfully, and to the best of their skill and knowledge, execute the powers and trusts reposed in them as a judge of the Court.
How administered [Français]
(2) The oath referred to in subsection (1) shall be administered to the Chief Justice before the Governor General, and to the other judges by the Chief Justice or, in the absence or incapacity of the Chief Justice, by any other judge.
S.C. 2002, c. 8, s. 64
Deputy judges of the Court [Français]
9.(1) Subject to subsection (3), any judge or former judge of a superior court in Canada or any judge or former judge of any other court who was appointed under an Act of the legislature of a province may, at the request of the Chief Justice made with the approval of the Governor in Council, act as a judge of the Court and while so acting has all the powers of a judge of the Court and shall be referred to as a deputy judge of the Court.
Consent required [Français]
(2) No request may be made under subsection (1) to a judge of a court in a province without the consent of the chief justice or chief judge of the court of which he or she is a member, or of the attorney general of the province.
Approval of Governor in Council [Français]
(3) The Governor in Council may approve the making of requests pursuant to subsection (1) in general terms or for particular periods or purposes, and may limit the number of persons who may act under this section.
Salary [Français]
(4) A person who acts as a judge for a period under subsection (1) shall be paid a salary for the period at the rate fixed by the Judges Act for a judge of the Court, other than the Chief Justice or the Associate Chief Justice, less any amount otherwise payable to the person under that Act in respect of the period, and shall also be paid the travel allowances that a judge is entitled to be paid under that Act.
S.C. 1998, c. 19, s. 289; 2002, c. 8, s. 65, 81.
Supernumerary judges [Français]
10. For each office of judge there shall be the additional office of supernumerary judge that a judge of the Court may elect under the Judges Act to hold.
Additional office of judge [Français]
11. For each of the offices of Chief Justice and Associate Chief Justice, there shall be an additional office of judge that the Chief Justice or Associate Chief Justice, respectively, may elect under the Judges Act to hold.
S.C. 2002, c. 8, s. 66.
JURISDICTION AND POWERS OF THE COURT
Jurisdiction [Français]
12.(1) The Court has exclusive original jurisdiction to hear and determine references and appeals to the Court on matters arising under the Air Travellers Security Charge Act, the Canada Pension Plan, the Cultural Property Export and Import Act, Part V.1 of the Customs Act, the Employment Insurance Act, the Excise Act, 2001, Part IX of the Excise Tax Act, the Income Tax Act, the Old Age Security Act and the Petroleum and Gas Revenue Tax Act, where references or appeals to the Court are provided for in those Acts.
Jurisdiction [Français]
(2) The Court has exclusive original jurisdiction to hear and determine appeals on matters arising under the War Veterans Allowance Act and the Civilian War-related Benefits Act and referred to in section 33 of the Veterans Review and Appeal Board Act.
Further jurisdiction [Français]
(3) The Court has exclusive original jurisdiction to hear and determine questions referred to it under section 51 or 52 of the Air Travellers Security Charge Act, section 97.58 of the Customs Act, section 204 or 205 of the Excise Act, 2001, section 310 or 311 of the Excise Tax Act or section 173 or 174 of the Income Tax Act.
Extensions of time [Français]
(4) The Court has exclusive original jurisdiction to hear and determine applications for extensions of time under section 45 or 47 of the Air Travellers Security Charge Act, subsection 28(1) of the Canada Pension Plan, section 33.2 of the Cultural Property Export and Import Act, section 97.52 or 97.53 of the Customs Act, subsection 103(1) of the Employment Insurance Act, section 197 or 199 of the Excise Act, 2001, section 304 or 305 of the Excise Tax Act or section 166.2 or 167 of the Income Tax Act.
Postments of suspensions to issue tax receipts [Français]
(5) The Court has exclusive original jurisdiction to hear and determine applications referred to in subsection 188.2(4) of the Income Tax Act by a registered charity for a postponement of a period of suspension of the authority of the charity to issue official receipts referred to in Part XXXV of the Income Tax Regulations.
R.S., 1985, c. 51 (4th Supp.), s. 4; S.C. 1990, c. 45, s. 57; 1991, c. 49, s. 221; 1992, c. 24, s. 18; 1995, c. 18, s. 98; 1995, c. 38, s. 6; 1996, c. 23, s. 187 and 188; 1998, c. 19, s. 290; 1999, c. 10, s. 46; 2001, c. 25, s. 101; 2002, c. 9, s. 6 and 10; S.C. 2005, c. 19, s. 61.
Contempt against Court [Français]
13. The Court has the power, jurisdiction and authority to deal with and impose punishment for contempt against the Court, whether or not committed in the face of the Court.
S.C. 2002, c. 8, s. 67.
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