ABOUT THE COURT
The Tax Court of Canada is a court of law. The Court was established in 1983 pursuant to the Tax Court of Canada Act (section 3) with a view to dispensing justice in tax matters. The Court is independent of the Canada Customs and Revenue Agency and all other departments of the Government of Canada.
The Tax Court of Canada is a superior court to which individuals and companies may appeal to settle disagreements with the Government of Canada on matters arising under legislation over which the Court has exclusive original jurisdiction. Most of the appeals made to the Court relate to income tax, the goods and services tax or employment insurance. The role of the Court's judges is to decide, for example, whether an appellant must pay a disputed amount of income tax or goods and services tax, or whether an appellant qualifies for employment insurance or Canada Pension Plan benefits.
The Court also hears references from the Canada Customs and Revenue Agency to provide interpretations of the legislation within its areas of jurisdiction.
Since July 2, 2003, registry services for the Tax Court of Canada have been provided by the Courts Administration Service, which also serves the Federal Court of Appeal, the Federal Court and the Court Martial Appeal Court of Canada.
- Jurisdiction of the Court
- Judges of the Court
- Registrar of the Court
- Logo of the Court
- History of the Court
- Law Clerk Program
- What the Court Hears