Budget Implementation Act, 2001 (S.C. 2002, c. 9)

Consequential Amendments

R.S., c. T-2Tax Court of Canada Act

Marginal note:2001, c. 25, s. 101(1)

• 6. (1) Subsection 12(1) of the Tax Court of Canada Act is replaced by the following:

  Marginal note:Jurisdiction

  • 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, 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.

• Marginal note:2001, c. 25, s. 101(2)

  (2) Subsections 12(3) and (4) of the Act are replaced by the following:

  • Marginal note:Further jurisdiction

    (3) The Court has exclusive original jurisdiction to hear and determine questions referred to it under section 173 or 174 of the Income Tax Act, section 51 or 52 of the Air Travellers Security Charge Act, section 97.58 of the Customs Act or section 310 or 311 of the Excise Tax Act.

  • Marginal note:Extensions of time

    (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, section 97.52 or 97.53 of the Customs Act, section 166.2 or 167 of the Income Tax Act, subsection 103(1) of the Employment Insurance Act, section 304 or 305 of the Excise Tax Act, subsection 28(1) of the Canada Pension Plan or section 33.2 of the Cultural Property Export and Import Act.

Marginal note:2001, c. 25, s. 103

7. Subsection 18.29(3) of the Act is replaced by the following:

Marginal note:2001, c. 25, s. 110

8. Subsection 18.31(2) of the Act is replaced by the following:

Marginal note:1990, c. 45, s. 63

9. Subsection 18.32(2) of the Act is replaced by the following:

Coordinating Amendment

Marginal note:Bill C-47

• 10. (1) Subsections (2) to (6) apply if Bill C-47, introduced in the 1st Session of the 37th Parliament and entitled the Excise Act, 2001 (referred to in this section as the “other Act”), receives royal assent.

• Marginal note:Amendment to Tax Court of Canada Act

  (2) On the later of the coming into force of subsection 6(1) of this Act and the application of subsection 408(7) of the other Act, subsection 12(1) of the Tax Court of Canada Act is replaced by the following:

  Marginal note:Jurisdiction

  • 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.

• Marginal note:Amendment to Tax Court of Canada Act

  (3) On the later of the coming into force of subsection 6(2) of this Act and the application of subsection 408(8) of the other Act, subsections 12(3) and (4) of the Tax Court of Canada Act are replaced by the following:

  • Marginal note:Further jurisdiction

    (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.

  • Marginal note:Extensions of time

    (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.

• Marginal note:Amendment to Tax Court of Canada Act

  (4) On the later of the coming into force of section 7 of this Act and the application of subsection 408(10) of the other Act, subsection 18.29(3) of the Tax Court of Canada Act is replaced by the following:

  • Marginal note:Extensions of time

    (3) The provisions referred to in subsection (1) also apply, with any modifications that the circumstances require, in respect of 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 97.51 or 97.52 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.

• Marginal note:Amendment to Tax Court of Canada Act

  (5) On the later of the coming into force of section 8 of this Act and the application of subsection 408(16) of the other Act, subsection 18.31(2) of the Tax Court of Canada Act is replaced by the following:

  • Marginal note:Determination of a question

    (2) If it is agreed under section 51 of the Air Travellers Security Charge Act, section 97.58 of the Customs Act, section 204 of the Excise Act, 2001 or section 310 of the Excise Tax Act that a question should be determined by the Court, sections 17.1, 17.2 and 17.4 to 17.8 apply, with any modifications that the circumstances require, in respect of the determination of the question.

• Marginal note:Amendment to Tax Court of Canada Act

  (6) On the later of the coming into force of section 9 of this Act and section 407 of the other Act, subsection 18.32(2) of the Tax Court of Canada Act is replaced by the following:

  • Marginal note:Provisions applicable to determination of a question

    (2) If an application has been made under section 52 of the Air Travellers Security Charge Act, section 205 of the Excise Act, 2001 or section 311 of the Excise Tax Act for the determination of a question, the application or determination of the question shall, subject to section 18.33, be determined in accordance with sections 17.1, 17.2 and 17.4 to 17.8, with any modifications that the circumstances require.