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

Act current to 2019-07-01 and last amended on 2018-06-21. Previous Versions

Tax Court of Canada Act

R.S.C., 1985, c. T-2

An Act respecting the Tax Court of Canada

Short Title

Marginal note:Short title

 This Act may be cited as the Tax Court of Canada Act.

  • 1980-81-82-83, c. 158, s. 1

Interpretation

Marginal note:Definitions

 In this Act,

Associate Chief Judge

Associate Chief Judge[Repealed, 2002, c. 8, s. 59]

Associate Chief Justice

Associate Chief Justice means the Associate Chief Justice of the Court; (juge en chef adjoint)

Chief Judge

Chief Judge[Repealed, 2002, c. 8, s. 59]

Chief Justice

Chief Justice means the Chief Justice of the Court; (juge en chef)

Court

Court means the Tax Court of Canada; (Cour)

judge

judge means a judge of the Court and, unless the context otherwise requires, includes the Chief Justice and Associate Chief Justice; (juge)

Registry

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. (greffe)

  • R.S., 1985, c. T-2, s. 2
  • 2002, c. 8, s. 59

Marginal note:Interpretation

 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

Marginal note:Idem

  •  (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.

  • Marginal note:Definition of amount in dispute

    (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;

    • (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 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.

  • 1990, c. 45, s. 55
  • 2001, c. 25, s. 100
  • 2002, c. 22, ss. 397, 408
  • 2013, c. 33, s. 22

The Court

Marginal note:Tax Court of Canada continued

 The Tax Court of Canada is continued under the name of the Tax Court of Canada as a superior court of record.

  • R.S., 1985, c. T-2, s. 3
  • 2002, c. 8, s. 60

The Judges

Marginal note:Constitution of Court

  •  (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.

  • Marginal note:Appointment of judges

    (2) The judges of the Court shall be appointed by the Governor in Council by commission under the Great Seal.

  • Marginal note:Who may be appointed judge

    (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.

  • Marginal note:Chief Justice or Associate Chief Justice to be from Quebec

    (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. T-2, s. 4
  • R.S., 1985, c. 51 (4th Supp.), s. 2
  • 1990, c. 45, s. 56
  • 1996, c. 22, s. 3
  • 2002, c. 8, s. 61

Marginal note:Chief Justice and Associate Chief Justice to have rank and precedence over all judges

  •  (1) The Chief Justice, and after the Chief Justice the Associate Chief Justice, has rank and precedence over all the other judges.

  • Marginal note:Rank and precedence among other judges

    (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.

  • Marginal note:Incapacity of Chief Justice, etc.

    (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. T-2, s. 5
  • R.S., 1985, c. 51 (4th Supp.), s. 3
  • 2002, c. 8, s. 62

Marginal note:Residence of judges

  •  (1) A judge shall reside in the National Capital Region described in the schedule to the National Capital Act or within forty kilometres thereof.

  • (2) [Repealed, 2002, c. 8, s. 63]

  • R.S., 1985, c. T-2, s. 6
  • 2002, c. 8, s. 63
 
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