Tax Court of Canada Act (R.S.C., 1985, c. T-2)
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Act current to 2024-11-11 and last amended on 2024-06-28. 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
1 This Act may be cited as the Tax Court of Canada Act.
- 1980-81-82-83, c. 158, s. 1
Interpretation
Marginal note:Definitions
2 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Associate Chief Judge[Repealed, 2002, c. 8, s. 59]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Chief Judge[Repealed, 2002, c. 8, s. 59]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
2.1 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
2.2 (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
3 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
4 (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 23 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
- 2021, c. 23, s. 259
- 2022, c. 10, s. 367
Marginal note:Chief Justice and Associate Chief Justice to have rank and precedence over all judges
5 (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
6 (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
Marginal note:Tenure of office
7 (1) Subject to subsection (2), a judge holds office during good behaviour, but is removable by the Governor General on address of the Senate and House of Commons.
Marginal note:Cessation of office
(2) A judge shall cease to hold office on attaining the age of seventy-five years.
Marginal note:Transitional
(3) A judge of the Court who holds office on March 1, 1987 may retire at the age of seventy years.
- R.S., 1985, c. T-2, s. 7
- R.S., 1985, c. 16 (3rd Supp.), s. 8
Marginal note:Oath of office
8 (1) Every judge shall, before entering on the duties of their office, take an oath that they will duly and faithfully, and to the best of their skill and knowledge, execute the powers and trusts reposed in them as a judge of the Court.
Marginal note:How administered
(2) The oath referred to in subsection (1) shall be administered to the Chief Justice before the Governor General, and to the other judges by the Chief Justice or, in the absence or incapacity of the Chief Justice, by any other judge.
- R.S., 1985, c. T-2, s. 8
- 2002, c. 8, s. 64
Marginal note:Deputy judges of the Court
9 (1) Subject to subsection (3), any judge or former judge of a superior court in Canada or any judge or former judge of any other court who was appointed under an Act of the legislature of a province may, at the request of the Chief Justice made with the approval of the Governor in Council, act as a judge of the Court and while so acting has all the powers of a judge of the Court and shall be referred to as a deputy judge of the Court.
Marginal note:Consent required
(2) No request may be made under subsection (1) to a judge of a court in a province without the consent of the chief justice or chief judge of the court of which he or she is a member, or of the attorney general of the province.
Marginal note:Approval of Governor in Council
(3) The Governor in Council may approve the making of requests pursuant to subsection (1) in general terms or for particular periods or purposes, and may limit the number of persons who may act under this section.
Marginal note:Salary
(4) A person who acts as a judge for a period under subsection (1) shall be paid a salary for the period at the rate fixed by the Judges Act for a judge of the Court, other than the Chief Justice or the Associate Chief Justice, less any amount otherwise payable to the person under that Act in respect of the period, and shall also be paid the travel allowances that a judge is entitled to be paid under that Act.
- R.S., 1985, c. T-2, s. 9
- 1998, c. 19, s. 289
- 2002, c. 8, ss. 65, 81(E)
Marginal note:Supernumerary judges
10 For each office of judge there shall be the additional office of supernumerary judge that a judge of the Court may elect under the Judges Act to hold.
- 1980-81-82-83, c. 158, s. 10
Marginal note:Additional office of judge
11 For each of the offices of Chief Justice and Associate Chief Justice, there shall be an additional office of judge that the Chief Justice or Associate Chief Justice, respectively, may elect under the Judges Act to hold.
- R.S., 1985, c. T-2, s. 11
- 2002, c. 8, s. 66(E)
Associate Judges
Marginal note:Associate judges
11.1 (1) The Governor in Council may appoint as associate judges of the Court any fit and proper persons who are barristers or advocates in a province and who are, in the opinion of the Governor in Council, necessary for the efficient performance of the work of that court that, under the rules of the Court, is to be performed by them.
Marginal note:Number of associate judges
(2) The Governor in Council may, by regulation, fix the number of associate judges that may be appointed under subsection (1).
Marginal note:Supernumerary associate judges
(3) For each office of associate judge there shall be the additional office of supernumerary associate judge that an associate judge of the Court may elect under the Judges Act to hold.
Marginal note:Powers and duties
(4) The powers, duties and functions of the associate judges shall be determined by the rules of the Court.
Marginal note:Salary, allowances and annuities
(5) Each associate judge shall be paid a salary, and the allowances and annuities, provided for under the Judges Act.
Marginal note:Workload — supernumerary associate judges
(6) The Governor in Council may, by regulation, fix the workload of a supernumerary associate judge as a percentage of the workload of an associate judge.
Marginal note:Immunity from liability
(7) An associate judge shall have the same immunity from liability as a judge of the Court.
Marginal note:Term of office
(8) An associate judge shall hold office during good behaviour but may be removed by the Governor in Council for cause.
Marginal note:Cessation of office
(9) An associate judge shall cease to hold office on becoming 75 years old.
Jurisdiction and Powers of the Court
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 Canada Pension Plan, the Cultural Property Export and Import Act, Part IX of the Excise Tax Act, the Old Age Security Act, the Petroleum and Gas Revenue Tax Act, Part V.1 of the Customs Act, the Income Tax Act, the Employment Insurance Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Softwood Lumber Products Export Charge Act, 2006, the Disability Tax Credit Promoters Restrictions Act, Part 1 of the Greenhouse Gas Pollution Pricing Act, the Underused Housing Tax Act, the Select Luxury Items Tax Act, the Digital Services Tax Act and the Global Minimum Tax Act when references or appeals to the Court are provided for in those Acts.
Marginal note:Jurisdiction — Canada Disability Benefit Act
(1.1) The Court has exclusive original jurisdiction to hear and determine references on matters arising under the Canada Disability Benefit Act and referred to in subsection 66(2) of the Department of Employment and Social Development Act.
Marginal note:Jurisdiction
(2) The Court has exclusive original jurisdiction to hear and determine appeals on matters arising under the War Veterans Allowance Act and the Civilian War-related Benefits Act and referred to in section 33 of the Veterans Review and Appeal Board Act.
Marginal note:Further jurisdiction
(3) The Court has exclusive original jurisdiction to hear and determine questions referred to it under section 310 or 311 of the Excise Tax Act, section 97.58 of the Customs Act, section 173 or 174 of the Income Tax Act, section 51 or 52 of the Air Travellers Security Charge Act, section 204 or 205 of the Excise Act, 2001, section 62 or 63 of the Softwood Lumber Products Export Charge Act, 2006, section 121 or 122 of the Greenhouse Gas Pollution Pricing Act, section 45 or 46 of the Underused Housing Tax Act, section 105 or 106 of the Select Luxury Items Tax Act, section 80 or 81 of the Digital Services Tax Act or section 94 or 95 of the Global Minimum Tax Act.
Marginal note:Extensions of time
(4) The Court has exclusive original jurisdiction to hear and determine applications for extensions of time under subsection 28(1) of the Canada Pension Plan, section 33.2 of the Cultural Property Export and Import Act, section 304 or 305 of the Excise Tax Act, section 97.51 or 97.52 of the Customs Act, section 166.2 or 167 of the Income Tax Act, subsection 103(1) of the Employment Insurance Act, section 45 or 47 of the Air Travellers Security Charge Act, section 197 or 199 of the Excise Act, 2001, section 115 or 117 of the Greenhouse Gas Pollution Pricing Act, section 39 or 41 of the Underused Housing Tax Act, section 99 or 101 of the Select Luxury Items Tax Act, section 74 or 76 of the Digital Services Tax Act or section 88 or 90 of the Global Minimum Tax Act.
Marginal note:Postponements of suspensions to issue tax receipts
(5) The Court has exclusive original jurisdiction to hear and determine applications referred to in subsection 188.2(4) of the Income Tax Act by a registered charity for a postponement of a period of suspension of the authority of the charity to issue official receipts referred to in Part XXXV of the Income Tax Regulations.
- R.S., 1985, c. T-2, s. 12
- R.S., 1985, c. 51 (4th Supp.), s. 4
- 1990, c. 45, s. 57
- 1991, c. 49, s. 221
- 1992, c. 24, s. 18
- 1995, c. 18, s. 98, c. 38, s. 6
- 1996, c. 23, ss. 187, 188
- 1998, c. 19, s. 290
- 1999, c. 10, s. 46
- 2001, c. 25, s. 101
- 2002, c. 9, ss. 6, 10, c. 22, ss. 398, 408
- 2005, c. 19, s. 61
- 2006, c. 11, s. 27, c. 13, s. 121
- 2014, c. 7, s. 11
- 2018, c. 12, s. 189
- 2018, c. 12, s. 198
- 2022, c. 5, s. 21
- 2022, c. 10, s. 148
- 2022, c. 10, s. 173
- 2024, c. 15, s. 109
- 2024, c. 17, s. 93
- 2024, c. 17, s. 111
- 2024, c. 17, s. 409
- Date modified: