Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.))

Act current to 2015-03-31 and last amended on 2015-01-02. Previous Versions

Marginal note:Institution of appeals

 An appeal to the Tax Court of Canada under this Act, other than one referred to in section 18 of the Tax Court of Canada Act, shall be instituted in the manner set out in that Act or in any rules made under that Act.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 1 (5th Supp.), s. 175;
  • 1994, c. 7, Sch. VIII, s. 101.

 [Repealed, 2013, c. 34, s. 323]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 1 (5th Supp.), s. 176;
  • 2002, c. 8, s. 149;
  • 2013, c. 34, s. 323.
Marginal note:Hearings in camera

 Proceedings in the Federal Court of Appeal under this Division may, on the application of the taxpayer, be held in camera if the taxpayer establishes to the satisfaction of the Court that the circumstances of the case justify in camera proceedings.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 1 (5th Supp.), s. 179;
  • 2002, c. 8, s. 184.
Marginal note:No reasonable grounds for appeal

 Where the Tax Court of Canada disposes of an appeal by a taxpayer in respect of an amount payable under this Part or where such an appeal has been discontinued or dismissed without trial, the Court may, on the application of the Minister and whether or not it awards costs, order the taxpayer to pay to the Receiver General an amount not exceeding 10% of any part of the amount that was in controversy in respect of which the Court determines that there were no reasonable grounds for the appeal, if in the opinion of the Court one of the main purposes for instituting or maintaining any part of the appeal was to defer the payment of any amount payable under this Part.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 1 (5th Supp.), s. 179.1;
  • 1994, c. 7, Sch. VIII, s. 102.
Marginal note:Appeals to Federal Court of Appeal
  •  (1) An appeal to the Federal Court of Appeal pursuant to subsection 172(3) may be instituted by filing a notice of appeal in the Court within 30 days from

    • (a) the day on which the Minister notifies a person under subsection 165(3) of the Minister’s action in respect of a notice of objection filed under subsection 168(4),

    • (b[Repealed, 2011, c. 24, s. 55]

    • (c) the mailing of notice to the administrator of the registered pension plan under subsection 147.1(11),

    • (c.1) the sending of a notice to a promoter of a registered education savings plan under subsection 146.1(12.1),

    • (c.2) the mailing of notice to the administrator of the pooled registered pension plan under subsection 147.5(24), or

    • (d) the time the decision of the Minister to refuse the application for acceptance of the amendment to the registered pension plan or pooled registered pension plan was mailed, or otherwise communicated in writing, by the Minister to any person,

    as the case may be, or within such further time as the Court of Appeal or a judge thereof may, either before or after the expiration of those 30 days, fix or allow.

  • Marginal note:No jurisdiction in a Tax Court of Canada or Federal Court

    (2) Neither the Tax Court of Canada nor the Federal Court has jurisdiction to entertain any proceeding in respect of a decision of the Minister from which an appeal may be instituted under this section.

  • Marginal note:Summary disposition of appeal

    (3) An appeal to the Federal Court of Appeal instituted under this section shall be heard and determined in a summary way.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 1 (5th Supp.), s. 180;
  • 1994, c. 7, Sch. II, s. 142;
  • 1998, c. 19, s. 47;
  • 2002, c. 8, s. 183;
  • 2005, c. 19, s. 40;
  • 2011, c. 24, s. 55;
  • 2012, c. 31, s. 42.