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

Proceedings Before the Court (continued)

Marginal note:Police force

 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

Marginal note:Time limits and holidays

 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

 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)

Marginal note:Hearings in camera

 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.

  • R.S., 1985, c. 51 (4th Supp.), s. 5

Marginal note:Discontinuance

  •  (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.

  • R.S., 1985, c. 51 (4th Supp.), s. 5

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

 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.

  • R.S., 1985, c. 51 (4th Supp.), s. 5

General Procedure

Marginal note:Application

 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.

  • R.S., 1985, c. T-2, s. 17
  • R.S., 1985, c. 51 (4th Supp.), s. 5

Marginal note:Right to appear

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

  • R.S., 1985, c. 51 (4th Supp.), s. 5

Marginal note:How proceeding instituted

  •  (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.

  • R.S., 1985, c. 51 (4th Supp.), s. 5
  • 1998, c. 19, s. 291
  • 2006, c. 11, s. 28

Marginal note:Examinations for discovery — Income Tax Act

  •  (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.

  • R.S., 1985, c. 51 (4th Supp.), s. 5
  • 1993, c. 27, s. 216
  • 2013, c. 33, s. 23

Marginal note:Judgment shall be mailed

 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.

  • R.S., 1985, c. 51 (4th Supp.), s. 5
  • 2002, c. 8, s. 71

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

  •  (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.

  • R.S., 1985, c. 51 (4th Supp.), s. 5

Marginal note:Appeals to Federal Court of Appeal

 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.

  • R.S., 1985, c. 51 (4th Supp.), s. 5
  • 2002, c. 8, s. 72

Marginal note:Procedure

 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.

  • R.S., 1985, c. 51 (4th Supp.), s. 5
  • 2002, c. 8, s. 72
 
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