Tax Court of Canada Act (R.S.C., 1985, c. T-2)

Act current to 2013-04-29 and last amended on 2010-01-01. Previous Versions

Marginal note:Contempt against Court

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.

  • R.S., 1985, c. T-2, s. 13;
  • 2002, c. 8, s. 67.
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PROCEEDINGS BEFORE THE COURT

Marginal note:Sittings

  • 14. (1) Subject to the rules of Court, any judge may sit and act at any time and at any place in Canada for the transaction of the business of the Court, and, where the judge so sits or acts, that judge constitutes the Court.

  • Marginal note:Arrangements to be made by Chief Justice

    (2) Subject to the rules of Court, all arrangements that may be necessary or proper for the transaction of the business of the Court and the assignment from time to time of judges to transact that business shall be made by the Chief Justice.

  • Marginal note:Hearing in different places

    (3) A proceeding before the Court may, by order of the Court, be heard partly at one place and partly at another.

  • R.S., 1985, c. T-2, s. 14;
  • R.S., 1985, c. 51 (4th Supp.), s. 5;
  • 2002, c. 8, s. 68(E).
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Marginal note:Police force

14.1 Any services or assistance in connection with the conduct of the Court's hearings, the security of the Court and its premises and of staff of the Courts Administration Service that may, having regard to the circumstances, be found necessary shall be provided, at the request of the Chief Justice, by the Royal Canadian Mounted Police or any other police force that the Governor in Council may designate.

  • R.S., 1985, c. 51 (4th Supp.), s. 5;
  • 2002, c. 8, s. 69.
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Marginal note:Time limits and holidays

15. Where the time limited for the doing of a thing under this Act expires or falls on a holiday or a Saturday, the thing may be done on the day next following that is not a holiday or Saturday.

  • R.S., 1985, c. T-2, s. 15;
  • R.S., 1985, c. 51 (4th Supp.), s. 5.
Marginal note:Giving of judgment after judge ceases to hold office

16. If a judge resigns or is appointed to another court or otherwise ceases to hold office, the judge may, at the request of the Chief Justice, at any time within eight weeks after that event, give judgment in any matter previously tried by or heard before the judge as if he or she had continued in office.

  • R.S., 1985, c. T-2, s. 16;
  • R.S., 1985, c. 48 (1st Supp.), s. 1, c. 51 (4th Supp.), s. 5;
  • 2002, c. 8, s. 70(E).
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