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)

Informal Procedure (continued)

Marginal note:Interest accruing

 For the purpose of calculating the amount in dispute in an appeal, 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.

  • 1990, c. 45, s. 61
  • 1993, c. 27, s. 224

Marginal note:Provisions to apply

 The provisions of sections 18.14 and 18.15, subsections 18.16(5) and 18.17(2) and sections 18.19 to 18.24 and 18.28 apply, with such modifications as the circumstances require, in respect of appeals referred to in section 18.3001.

  • 1993, c. 27, s. 224

References

Marginal note:General procedure

  • R.S., 1985, c. 51 (4th Supp.), s. 5
  • 1990, c. 45, s. 62
  • 2001, c. 25, s. 110
  • 2002, c. 9, ss. 8, 10, c. 22, ss. 406, 408
  • 2006, c. 13, s. 123
  • 2018, c. 12, s. 191

Marginal note:Idem

  •  (1) Where an application has been made under section 174 of the Income Tax Act for the determination of a question of law, fact or mixed law and fact in respect of two or more taxpayers, the application or determination of the question shall, subject to section 18.33, be determined in accordance with sections 17.1 to 17.8, with such modifications as the circumstances require.

  • Marginal note:Provisions applicable to determination of a question

    (2) If an application has been made under section 52 of the Air Travellers Security Charge Act, section 205 of the Excise Act, 2001, section 311 of the Excise Tax Act, section 122 of the Greenhouse Gas Pollution Pricing Act or section 63 of the Softwood Lumber Products Export Charge Act, 2006 for the determination of a question, the application or determination of the question must, subject to section 18.33, be determined in accordance with sections 17.1, 17.2 and 17.4 to 17.8, with any modifications that the circumstances require.

  • R.S., 1985, c. 51 (4th Supp.), s. 5
  • 1990, c. 45, s. 63
  • 2002, c. 9, ss. 9, 10, c. 22, s. 407
  • 2006, c. 13, s. 124
  • 2018, c. 12, s. 192

Marginal note:Request for informal procedure

  •  (1) The Attorney General of Canada or any taxpayer in respect of whom an application referred to in section 18.32 is made may request that sections 18.14 and 18.15, subsection 18.22(3) and sections 18.23 to 18.27 apply in respect of the application or determination of the question.

  • Marginal note:Consent — income tax cases

    (2) Where all parties to an application referred to in subsection 18.32(1) so agree and there is a taxpayer in respect of whom the application is made whose amount of tax and penalties in issue or amount of loss in issue does not exceed the amount referred to in paragraph 18(1)(a) or (b), as the case may be, the Court shall grant the request referred to in subsection (1).

  • Marginal note:Consent — excise tax cases

    (2.1) Where all parties to an application referred to in subsection 18.32(2) so agree, the Court shall grant the request referred to in subsection (1).

  • Marginal note:Granting of request — income tax cases

    (3) The Court may grant a request referred to in subsection (1) where it is of the opinion that the interests of justice would best be served by having the provisions referred to in that subsection apply in respect of the application referred to in subsection 18.32(1) and there is a taxpayer in respect of whom the application is made whose amount of tax and penalties in issue or amount of loss in issue does not exceed the amount referred to in paragraph 18(1)(a) or (b), as the case may be.

  • Marginal note:Effect of order

    (4) Where the Court grants a request referred to in subsection (1), sections 18.14 and 18.15, subsection 18.22(3) and sections 18.23 to 18.27 apply, with such modifications as the circumstances require, to the application or determination of the question.

  • Marginal note:Costs

    (5) Where the Court dismisses a request referred to in subsection (1), there is a taxpayer in respect of whom the application is made whose amount of tax and penalties in issue or loss in issue does not exceed the amount referred to in paragraph 18(1)(a) or (b), as the case may be, and that taxpayer made or consented to the request, the Court may order the Minister of National Revenue to pay the costs of that taxpayer in respect of the application in accordance with the tariff of costs set out in the rules of Court.

  • R.S., 1985, c. 51 (4th Supp.), s. 5
  • 1990, c. 45, s. 64

Oaths and Affidavits

Marginal note:Who may administer oath, etc.

  •  (1) All persons authorized to administer affidavits to be used in any of the superior courts of any province may administer oaths and take and receive affidavits, declarations and solemn affirmations in that province to be used in the Court.

  • Marginal note:Idem

    (2) The Governor in Council may, by commission, empower such person as he or she thinks necessary, within or outside Canada, to administer oaths and to take and receive affidavits, declarations and solemn affirmations in or concerning any proceeding had or to be had in the Court.

  • R.S., 1985, c. T-2, s. 19
  • 2002, c. 8, s. 81(E)

General

Marginal note:Vexatious proceedings

  •  (1) If the Court is satisfied, on application, that a person has persistently instituted vexatious proceedings or has conducted a proceeding in a vexatious manner, it may order that no further proceedings be instituted by the person in the Court or that a proceeding previously instituted by the person in the Court not be continued, except by leave of the Court, and may award costs against the person in accordance with the rules of the Court.

  • Marginal note:Attorney General of Canada

    (2) An application under subsection (1) may be made only with the consent of the Attorney General of Canada, who is entitled to be heard on the application and on any application made under subsection (3).

  • Marginal note:Application for rescission or leave to proceed

    (3) A person against whom the Court has made an order under subsection (1) may apply to the Court for rescission of the order or for leave to institute or continue a proceeding.

  • Marginal note:Court may grant leave

    (4) If an application is made to the Court under subsection (3) for leave to institute or continue a proceeding, the Court may grant leave if it is satisfied that the proceeding is not an abuse of process and that there are reasonable grounds for the proceeding.

  • Marginal note:No appeal

    (5) A decision of the Court under subsection (4) is final and is not subject to appeal.

  • 2002, c. 8, s. 77

Marginal note:Constitutional questions

  •  (1) If the constitutional validity, applicability or operability of an Act of Parliament or its regulations is in question before the Court, the Act or regulations shall not be judged to be invalid, inapplicable or inoperable unless notice has been served on the Attorney General of Canada and the attorney general of each province in accordance with subsection (2).

  • Marginal note:Time of notice

    (2) The notice must be served at least 10 days before the day on which the constitutional question is to be argued, unless the Court orders otherwise.

  • Marginal note:Notice of appeal

    (3) The Attorney General of Canada and the attorney general of each province are entitled to notice of any appeal made in respect of the constitutional question.

  • Marginal note:Right to be heard

    (4) The Attorney General of Canada and the attorney general of each province are entitled to adduce evidence and make submissions to the Court in respect of the constitutional question.

  • Marginal note:Appeal

    (5) If the Attorney General of Canada or the attorney general of a province makes submissions, that attorney general is deemed to be a party to the proceedings for the purpose of any appeal in respect of the constitutional question.

  • 2002, c. 8, s. 77
  • 2006, c. 11, s. 34(E)
 
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