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

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.

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.

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.

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.

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.

Marginal note:Hearings in camera

16.1 A hearing before the Court may, on the application of any party to a proceeding, other than Her Majesty in right of Canada or a Minister of the Crown, be held in camera if it is established to the satisfaction of the Court that the circumstances of the case justify in camera proceedings.

Marginal note:Discontinuance

• 16.2 (1) A party who instituted a proceeding in the Court may, at any time, discontinue that proceeding by written notice.

• Marginal note:Effect of discontinuance

  (2) Where a proceeding is discontinued under subsection (1), it is deemed to be dismissed as of the day on which the Court receives the written notice.

Marginal note:Costs against the Crown to be paid out of Consolidated Revenue Fund

16.3 There shall be paid out of the Consolidated Revenue Fund any costs awarded to any person against the Crown in any proceedings in the Court.

General Procedure

Marginal note:Application

17 Subject to sections 18 and 18.29 to 18.33, the provisions of sections 17.1 to 17.8 apply in respect of any proceedings over which the Court has jurisdiction.

Marginal note:Right to appear — individual

• 17.1 (1) An individual who is a party to a proceeding in respect of which this section applies may appear in person or be represented by counsel, but if the individual wishes to be represented by counsel, only a person who is referred to in subsection (2) shall represent the individual.

• Marginal note:Right to appear — other

  (1.1) If a party to a proceeding in respect of which this section applies is not an individual, that party shall be represented by a person who is referred to in subsection (2) unless the Court under special circumstances grants leave to the party to be represented by a director, officer, employee, member or partner of the party.

• Marginal note:Officers of the Court

  (2) Every person who may practise as a barrister, advocate, attorney or solicitor in any of the provinces may so practise in the Court and is an officer of the Court.

Marginal note:How proceeding instituted

• 17.2 (1) Unless the Act under which the proceeding arises provides otherwise, a proceeding in respect of which this section applies shall be instituted by filing an originating document in the form and manner set out in the rules of Court and by paying, in accordance with the rules, any required filing fee.

• Marginal note:Filing date

  (2) An originating document is deemed to be filed on the day on which it is received by the Registry of the Court.

• Marginal note:Service of originating document

  (3) After the proceeding has been instituted, an officer of the Registry of the Court shall, on behalf of the party who instituted the proceeding and in accordance with the rules of the Court, serve the originating document without delay on Her Majesty in right of Canada by transmitting a copy to the office of the Deputy Attorney General of Canada.

• Marginal note:Certificate

  (4) An officer of the Registry of the Court shall, in accordance with the rules of the Court, deliver or forward to the party who instituted the proceeding a certificate indicating the date of filing of the originating document and the date of service on Her Majesty in right of Canada.

• Marginal note:Certificate to be evidence

  (5) A certificate is evidence of the dates of filing and service.

Marginal note:Examinations for discovery — Income Tax Act

• 17.3 (1) If the aggregate of all amounts in issue in an appeal under the Income Tax Act is $50,000 or less, or if the amount of the loss that is determined under subsection 152(1.1) of that Act and that is in issue is $100,000 or less, an oral examination for discovery is not to be held unless the parties consent to it or unless one of the parties applies for it and the Court is of the opinion that the case could not properly be conducted without that examination for discovery.

• Marginal note:Examinations for discovery — Excise Tax Act

  (2) If the amount in dispute in an appeal under Part IX of the Excise Tax Act is $50,000 or less, an oral examination for discovery is not to be held unless the parties consent to it or unless one of the parties applies for it and the Court is of the opinion that the case could not properly be conducted without that examination for discovery.

• Marginal note:Consideration on application

  (3) In considering an application under subsection (1) or (2), the Court may consider the extent to which the appeal is likely to affect any other appeal of the party who instituted the appeal or relates to an issue that is common to a group or class of persons.

• Marginal note:Mandatory examination

  (4) The Court shall order an oral examination for discovery in an appeal referred to in subsection (1) or (2), on the request of one of the parties, if the party making the request agrees to submit to an oral examination for discovery by the other party and to pay the costs in respect of that examination for discovery of that other party in accordance with the tariff of costs set out in the rules of Court.

Marginal note:Judgment shall be mailed

17.4 When the Court has rendered its judgment in a proceeding in respect of which this section applies, a copy of the judgment and any written reasons for it shall be sent to each party to the proceeding.

Marginal note:Costs adjudged to Her Majesty in right of Canada

• 17.5 (1) In a proceeding in respect of which this section applies, costs adjudged to Her Majesty in right of Canada shall not be disallowed or reduced on taxation by reason only that counsel who earned the costs, or in respect of whose services the costs are charged, was a salaried officer of Her Majesty in right of Canada performing those services in the discharge of that counsel’s duty and remunerated therefor by salary, or for that or any other reason was not entitled to recover any costs from Her Majesty in right of Canada in respect of the services so rendered.

• Marginal note:Amounts to Receiver General

  (2) Any money or costs awarded to Her Majesty in right of Canada in a proceeding in respect of which this section applies shall be paid to the Receiver General.

Marginal note:Appeals to Federal Court of Appeal

17.6 An appeal from a judgment of the Court in a proceeding in respect of which this section applies lies to the Federal Court of Appeal in accordance with section 27 of the Federal Courts Act.

Marginal note:Procedure

17.7 A party wishing to appeal to the Federal Court of Appeal from a judgment of the Court in a proceeding in respect of which this section applies shall give notice of appeal to the Registry of the Federal Court of Appeal and all provisions of the Federal Courts Act and the rules made under that Act governing appeals to the Federal Court of Appeal apply, with any modifications that the circumstances require, in respect of the appeal.

Marginal note:Fees to be paid to Receiver General

17.8 All fees payable to the Registry under this Act in respect of any proceeding in respect of which this section applies shall be paid into the Consolidated Revenue Fund, except that where the Minister of Justice has entered into an arrangement whereby such fees are collected by an official of a provincial court, the fees so collected may be dealt with in accordance with the arrangement.

Informal Procedure

Marginal note:Application — Income Tax Act

• 18 (1) The provisions of sections 18.1 to 18.28 apply in respect of appeals under the Income Tax Act where a taxpayer has so elected in the taxpayer’s notice of appeal or at such later time as may be provided in the rules of Court, and

  • (a) the aggregate of all amounts in issue is equal to or less than $25,000; or

  • (b) the amount of the loss that is determined under subsection 152(1.1) of that Act and that is in issue is equal to or less than $50,000.

• Marginal note:Other appeals — Income Tax Act

  (2) The provisions of sections 18.1 to 18.28 also apply in respect of an appeal, on a taxpayer’s election in the taxpayer’s notice of appeal or at any later time as may be provided in the rules of the Court, if the only subject-matter of the appeal is

  • (a) an amount of interest assessed under the Income Tax Act; or

  • (b) the validity of a suspension referred to in subsection 188.2(2) of that Act.

Marginal note:Limit

18.1 Every judgment that allows an appeal referred to in subsection 18(1) is deemed to include a statement that the aggregate of all amounts in issue not be reduced by more than $25,000 or that the amount of the loss in issue not be increased by more than $50,000, as the case may be.

Marginal note:General procedure to apply

• 18.11 (1) The Court may order, on application of the Attorney General of Canada, that sections 17.1 to 17.8 apply in respect of an appeal referred to in section 18.

• Marginal note:When Court must order that general procedure apply

  (2) The Court shall grant an application under subsection (1) where

  • (a) the outcome of the appeal is likely to affect

    • (i) any other appeal of the appellant, or

    • (ii) any other assessment or proposed assessment of the appellant, whether or not that assessment or proposed assessment relates to the same taxation year; and

  • (b) the aggregate of all amounts

    • (i) in issue in the appeal,

    • (ii) likely to be affected in the other appeal referred to in subparagraph (a)(i), and

    • (iii) likely to be affected in the other assessment or proposed assessment referred to in subparagraph (a)(ii),

    exceeds $25,000.

• Marginal note:General procedure applies — interest exceeding $25,000

  (3) The Court shall grant an application under subsection (1) if the amount of interest that is in issue in an appeal exceeds $25,000.

• Marginal note:Interest accruing

  (4) For the purpose of calculating the amount of interest in issue for the purpose of subsection (3), no account shall be taken of any interest that accrues after the date of the notice of assessment that is the subject-matter of the appeal.

• Marginal note:Test case

  (5) The Court shall grant an application under subsection (1) where it is of the opinion that the issue that is the subject-matter of the appeal is common to a group or class of persons.

• Marginal note:Costs

  (6) The Court may, on making an order under subsection (1), other than an order granting an application pursuant to subsection (2) or (3), order that all reasonable and proper costs of the appellant be borne by Her Majesty in right of Canada.