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)

General Procedure (continued)

Marginal note:Fees to be paid to Receiver General

 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.

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

Informal Procedure

Marginal note:Application — Income Tax Act

  •  (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.

  • R.S., 1985, c. T-2, s. 18
  • R.S., 1985, c. 51 (4th Supp.), s. 5
  • SOR/93-295, ss. 3, 4
  • 2005, c. 19, s. 62
  • 2013, c. 33, s. 24

Marginal note:Limit

 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.

  • R.S., 1985, c. 51 (4th Supp.), s. 5
  • SOR/93-295, ss. 3, 4
  • 2013, c. 33, s. 25

Marginal note:General procedure to apply

  •  (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.

  • R.S., 1985, c. 51 (4th Supp.), s. 5
  • 1993, c. 27, s. 217
  • SOR/93-295, s. 3
  • 2013, c. 33, s. 26

Marginal note:Order for general procedure

  •  (1) The Court shall order that sections 17.1 to 17.8 apply in respect of an appeal referred to in subsection 18(1) if, before the start of the hearing of the appeal, it appears to the Court that

    • (a) the aggregate of all amounts in issue exceeds $25,000; or

    • (b) the amount of the loss in issue exceeds $50,000.

  • Marginal note:Limitation

    (2) Subsection (1) does not apply if the appellant elects to limit the aggregate of all amounts in issue to $25,000 or the amount of the loss in issue to $50,000, as the case may be.

  • R.S., 1985, c. 51 (4th Supp.), s. 5
  • SOR/93-295, ss. 3, 4
  • 2013, c. 33, s. 27

Marginal note:Order at hearing

  •  (1) The Court shall, on motion of either party or of its own motion, order that sections 17.1 to 17.8 apply with respect to an appeal referred to in subsection 18(1) if, after the hearing of the appeal has started but before a judgment is rendered on the appeal, it appears to the Court that

    • (a) the aggregate of all amounts in issue exceeds $25,000; or

    • (b) the amount of loss in issue exceeds $50,000.

  • Marginal note:Limitation

    (2) Subsection (1) does not apply if

    • (a) the appellant elects to limit the aggregate of all amounts in issue to $25,000 or the amount of the loss in issue to $50,000, as the case may be; or

    • (b) the amount of the excess is too small to justify a re-hearing in accordance with the general procedure, taking into account the inconvenience and expense that would result to the parties and the interests of justice and fairness.

  • R.S., 1985, c. 51 (4th Supp.), s. 5
  • SOR/93-295, ss. 3, 4
  • 2013, c. 33, s. 27

Marginal note:Right to appear

 All parties to an appeal referred to in section 18 may appear in person or may be represented by counsel or an agent.

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

Marginal note:How proceeding instituted

  •  (1) An appeal referred to in section 18 shall be instituted by filing an originating document with the Registry of the Court in the manner set out in the rules of Court and by paying, in accordance with the rules, any required filing fee. The document shall set out, in general terms, the reasons for the appeal and the relevant facts, but no special form is required unless the Act under which the appeal arises provides otherwise.

  • 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:Hearing

    (3) Notwithstanding the provisions of the Act under which the appeal arises, the Court is not bound by any legal or technical rules of evidence in conducting a hearing and the appeal shall be dealt with by the Court as informally and expeditiously as the circumstances and considerations of fairness permit.

  • R.S., 1985, c. 51 (4th Supp.), s. 5
  • 1998, c. 19, s. 292
  • 2006, c. 11, s. 29

Marginal note:Time limit for reply to notice of appeal

  •  (1) The Minister of National Revenue shall file a reply to a notice of appeal within sixty days after the day on which the Registry of the Court transmits to that Minister the notice of appeal unless the appellant consents, before or after the expiration of the sixty day period, to the filing of that reply after the sixty day period or the Court allows the Minister, on application made before or after the expiration of the sixty day period, to file the reply after that period.

  • Marginal note:Exception

    (2) Notwithstanding subsection (1), where an application is made pursuant to subsection 18.11(1) to have an appeal heard in accordance with the general procedure, the Minister of National Revenue need not file a reply to the notice of appeal until the Court decides which procedure applies in respect of the appeal.

  • Marginal note:Time after refusal

    (3) Where the Court dismisses an application referred to in subsection (2), the Minister of National Revenue shall file a reply to a notice of appeal on or before the later of

    • (a) a day that is sixty days after the day on which the Registry of the Court transmits to that Minister the notice of appeal, and

    • (b) a day that is thirty days after the day the written judgment dismissing the application is received by the Minister from the Registry of the Court,

    unless the appellant consents, before or after the time referred to in paragraph (a) or (b), to the filing of the reply at a later date or the Court allows the Minister, on application made before or after the time referred to in paragraph (a) or (b), to file the reply after that time.

  • Marginal note:Where reply not filed in time

    (4) The Minister of National Revenue may file a reply to a notice of appeal after the period limited under subsection (1) or (3), as the case may be, and where that Minister files the reply after that period or after the extension of time consented to by the appellant or granted by the Court, the allegations of fact contained in the notice of appeal are presumed to be true for the purposes of the appeal.

  • Marginal note:Interpretation

    (5) The Minister of National Revenue may file a reply to a notice of appeal by mail and any such reply filed by mail shall be deemed to have been filed on the day on which it is mailed.

  • R.S., 1985, c. 51 (4th Supp.), s. 5
  • 1993, c. 27, s. 218
 
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