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

Act current to 2020-11-17 and last amended on 2018-06-21. Previous Versions

Proceedings Before the Court (continued)

Informal Procedure (continued)

Marginal note:Time for hearing

  •  (1) Subject to subsection (1.1), the Court shall fix a date for the hearing of an appeal referred to in section 18 that is not later than one hundred and eighty days or, where the Court is of the opinion that it would be impracticable in the circumstances to fix a date for the hearing of the appeal within that period, three hundred and sixty-five days after the last day on which the Minister of National Revenue must file a reply to the notice of appeal pursuant to subsection 18.16(1) or (3).

  • Marginal note:Exceptional circumstances

    (1.1) The Court may, in exceptional circumstances, fix a date for the hearing of an appeal referred to in section 18 at any time after the periods referred to in subsection (1).

  • Marginal note:Request for time extension

    (2) The Court may grant a request by a party to have an appeal heard after the date referred to in subsection (1) where the other parties consent thereto or where it would be appropriate to delay the hearing of the appeal until judgment has been rendered in another case before the Court or any other court in Canada in which the issue is the same or substantially the same as that raised in the appeal.

  • R.S., 1985, c. 51 (4th Supp.), s. 5
  • 1993, c. 27, s. 219

Marginal note:Periods excluded

  •  (1) For the purpose of calculating a time limit for the purpose of section 18.16, 18.17 or 18.22,

    • (a) the period beginning on December 21 in any year and ending on January 7 of the next year shall be excluded; and

    • (b) the period during which proceedings are stayed in accordance with subsection 239(4) of the Income Tax Act shall be excluded.

  • Marginal note:Calculation of time limits

    (2) For the purpose of calculating a time limit for the purposes of section 18.3003 or 18.3005, the following periods shall be excluded:

    • (a) the period beginning on December 21 in any year and ending on January 7 of the next year; and

    • (b) the period during which proceedings are stayed in accordance with subsection 106(3) of the Customs Act, subsection 219(3) of the Excise Act, 2001 or subsection 327(4) of the Excise Tax Act.

  • R.S., 1985, c. 51 (4th Supp.), s. 5
  • 1990, c. 45, s. 58
  • 2001, c. 25, s. 102
  • 2002, c. 22, ss. 399, 408

Marginal note:Notice of hearing

  •  (1) When the date of a hearing has been fixed, a copy of the notice of hearing shall, not later than thirty days before that date, be sent by registered mail to all parties, or served on all parties.

  • Marginal note:Waiver of notice

    (2) A party to an appeal may waive that party’s right to be notified of a hearing in accordance with subsection (1).

  • R.S., 1985, c. 51 (4th Supp.), s. 5
  • 2002, c. 8, s. 73

Marginal note:Adjournment

  •  (1) The Court shall adjourn the hearing of an appeal where, in the opinion of the Court, it would be impractical in all the circumstances to proceed on the day fixed for the hearing.

  • Marginal note:Request for adjournment

    (2) The Court may grant a request by a party to have the hearing of an appeal adjourned where the other parties consent thereto or where it would be appropriate to delay that hearing until judgment has been rendered in another case before the Court or before any other court in Canada in which the issue is the same or substantially the same as that raised in the appeal.

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

Marginal note:Failure to appear

  •  (1) Where an appellant does not appear on the day fixed for the hearing, or obtain an adjournment of the hearing, of an appeal, the Court shall, on application by the respondent and whether or not the appellant has received notice of the application, order that the appeal be dismissed, unless the Court is of the opinion that circumstances justify that the appeal be set down for hearing at a later date.

  • Marginal note:Application

    (2) An appellant whose appeal has been dismissed pursuant to subsection (1) may apply to have the order of dismissal set aside and the appeal set down for hearing.

  • Marginal note:Where order set aside

    (3) The Court may set aside an order of dismissal made under subsection (1) where

    • (a) it would have been unreasonable in all the circumstances for the appellant to have attended the hearing; and

    • (b) the appellant applied to have the order of dismissal set aside as soon as circumstances permitted the application to be brought but, in any event, not later than one hundred and eighty days after the day on which the order was mailed to the appellant.

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

Marginal note:Time for judgment

  •  (1) The Court shall, other than in exceptional circumstances, render judgment on an appeal referred to in section 18 not later than ninety days after the day on which the hearing is concluded.

  • Marginal note:Definition of exceptional circumstances

    (2) For the purposes of subsection (1), exceptional circumstances includes circumstances in which written material that the Court requires in order to render a judgment was not received in time to permit the Court to consider it and to render judgment within the time limit imposed by that subsection.

  • Marginal note:Copy of decision

    (3) On the disposition of an appeal referred to in section 18, a copy of the decision and written reasons for the decision, if any, shall be forwarded by registered mail to the Minister of National Revenue and to each party to the appeal.

  • R.S., 1985, c. 51 (4th Supp.), s. 5
  • 1993, c. 27, s. 220
  • 2002, c. 8, s. 74

Marginal note:Reasons for judgment

 The Court shall give reasons for its judgment but, except where the Court deems it advisable in a particular case to give reasons in writing, the reasons given by it need not be in writing.

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

Marginal note:Final judgment

 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. 75

Marginal note:Costs

 If the Minister of National Revenue appeals a judgment referred to in section 18.24, the reasonable and proper costs of the taxpayer in respect of the appeal shall be paid by Her Majesty in right of Canada.

  • R.S., 1985, c. 51 (4th Supp.), s. 5
  • 2002, c. 8, s. 75

Marginal note:Costs

  •  (1) The Court may, subject to the rules, award costs. In particular, the Court may award costs to the appellant if the judgment reduces the aggregate of all amounts in issue or the amount of interest in issue, or increases the amount of loss in issue, as the case may be, by more than one half.

  • Marginal note:Consideration of offers

    (2) The Court may, in deciding whether to award costs, consider any written offer of settlement made at any time after the notice of appeal is filed.

  • R.S., 1985, c. 51 (4th Supp.), s. 5
  • 1998, c. 19, s. 293
  • 2006, c. 11, s. 30

Marginal note:Regulations

 The Governor in Council may make regulations

  • (a) increasing the amount of $25,000 referred to in paragraph 18(1)(a), section 18.1, paragraph 18.11(2)(b), subsection 18.11(3), and sections 18.12 and 18.13 to any amount that does not exceed $50,000;

  • (b) increasing the amount of $50,000 referred to in paragraph 18(1)(b), and sections 18.1, 18.12 and 18.13 to any amount that does not exceed $100,000; and

  • (c) increasing the amount in dispute referred to in paragraphs 18.3002(3)(c) and 18.3008(c) and subparagraph 18.3009(1)(c)(i) to any amount that does not exceed $12,000.

  • R.S., 1985, c. 51 (4th Supp.), s. 5
  • 1990, c. 45, s. 59
  • 1998, c. 19, s. 294
  • 2006, c. 11, s. 31
  • 2013, c. 33, s. 28
 
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