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

Act current to 2021-02-15 and last amended on 2018-06-21. Previous Versions


Marginal note:Rules

  •  (1) Subject to the approval of the Governor in Council, rules for regulating the pleadings, practice and procedure in the Court shall be made by the rules committee.

  • Marginal note:Idem

    (1.1) Without limiting the generality of the foregoing, the rules committee may make rules

    • (a) for oral examinations for discovery of officers of Her Majesty in right of Canada;

    • (b) for discovery and production, and supplying of copies, of documents by Her Majesty in right of Canada;

    • (c) respecting the taking of evidence before a judge or any other qualified person, inside or outside Canada, before or during a proceeding before the Court, and on commission or otherwise, of any person;

    • (d) providing for the reference of any question of fact for inquiry and report by a judge or other person as referee;

    • (e) for the fixing of fees to be paid by a party to the Registry of the Court for payment into the Consolidated Revenue Fund in respect of a proceeding before the Court;

    • (f) providing for the procedure that applies in respect of an appeal that was commenced according to one procedure and becomes an appeal in respect of which the other procedure applies;

    • (g) providing for pre-trial conferences;

    • (h) respecting the use of any means of communication, including telecommunications, for the conduct of proceedings;

    • (h.1) prescribing, for the purposes of subsection 28(1) of the Canada Pension Plan or subsection 103(1) of the Employment Insurance Act, when a determination or a decision on an appeal to the Minister of National Revenue under section 27 of the Canada Pension Plan or section 93 of the Employment Insurance Act, as the case may be, is communicated to a person;

    • (i) for regulating the duties of officers of the Court;

    • (j) for awarding and regulating costs in the Court in favour of or against the Crown as well as other parties and for authorizing the refusal of costs to an appellant who, in circumstances in which the appellant could make an election under section 18, does not make such an election;

    • (k) designating an act or omission of a person to be in contempt of court, respecting the procedure to be followed in proceedings for contempt and establishing penalties for a finding of contempt; and

    • (l) for awarding and regulating costs in the Court against a person who is subject to an order under subsection 19.1(1).

  • Marginal note:When effective

    (2) No rule made under this section has effect until it has been published in the Canada Gazette.

  • Marginal note:Tabling of rules

    (3) A copy of every rule made under this section shall be laid before Parliament on any of the first fifteen days after the making thereof that either House of Parliament is sitting.

  • R.S., 1985, c. T-2, s. 20
  • R.S., 1985, c. 51 (4th Supp.), s. 6
  • 1993, c. 27, s. 225
  • 1996, c. 23, s. 185
  • 2002, c. 8, s. 78

Marginal note:Rules remain in force

 All rules regulating the practice and procedure before the Tax Review Board on July 18, 1983 shall, to the extent that they are not inconsistent with this Act, remain in force until revoked or altered by the Court under section 22 or until otherwise determined.

  • 1980-81-82-83, c. 158, s. 29

Marginal note:Rules committee

  •  (1) The rules committee shall be composed of

    • (a) the Chief Justice;

    • (b) the Associate Chief Justice;

    • (c) three judges of the Court that are designated from time to time by the Chief Justice;

    • (c.1) the Chief Administrator of the Courts Administration Service;

    • (d) one representative designated from time to time by the Attorney General of Canada; and

    • (e) two barristers, advocates, attorneys or solicitors designated from time to time by the Attorney General of Canada.

  • Marginal note:President

    (2) The Chief Justice or, in the Chief Justice’s absence, the Associate Chief Justice shall preside over the rules committee.

  • Marginal note:Rules procedure

    (3) Where the rules committee proposes to amend, vary or revoke any rule made under section 20 or continued under section 21, or continued under section 28, 29 or 30 of An Act to amend the Tax Court of Canada Act and other Acts in consequence thereof, chapter 51 of the 4th Supplement to the Revised Statutes of Canada, the rules committee

    • (a) shall give notice of the proposed rule by publishing it in the Canada Gazette and shall, in the notice, invite any interested person to make representations in writing with respect thereto within sixty days after the date of the publication; and

    • (b) may, after the expiration of the sixty days referred to in paragraph (a) and subject to the approval of the Governor in Council, implement the proposed rule either as originally published or as revised in such manner as the rules committee deems advisable having regard to any representations made to the rules committee.

  • Marginal note:Expenses

    (4) Each person referred to in paragraph (1)(e) is entitled to be paid, from the budget of the Court, travel and living expenses incurred in carrying out duties as a member of the rules committee while absent from the person’s ordinary place of residence, but those expenses shall not exceed the maximum limits authorized by Treasury Board directive for employees of the Government of Canada.

  • R.S., 1985, c. T-2, s. 22
  • R.S., 1985, c. 1 (4th Supp.), s. 44(E), c. 51 (4th Supp.), s. 7
  • 2002, c. 8, s. 79

Administration of Court

Marginal note:Designation of Judicial Administrator

  •  (1) The Chief Justice may designate an employee of the Courts Administration Service as the Judicial Administrator of the Court.

  • Marginal note:Duties

    (2) The Judicial Administrator of the Court shall perform any non-judicial work that may be delegated to him or her by the Chief Justice of the Court, in accordance with the instructions given by the Chief Justice, including

    • (a) the making of an order fixing the time and place of a hearing, or adjourning a hearing; and

    • (b) arranging for the distribution of judicial business in the Court.

  • Marginal note:Revocation of designation

    (3) A designation made under subsection (1) may be revoked at any time and is automatically revoked when the Chief Justice by whom it was made ceases to hold office as Chief Justice.

  • R.S., 1985, c. T-2, s. 23
  • 2002, c. 8, s. 80

Marginal note:Sittings throughout Canada

 The Court may sit at such times and at such places throughout Canada as it considers necessary or desirable for the proper conduct of its business.

  • 1980-81-82-83, c. 158, s. 23


Marginal note:Eligibility for supernumerary status and annuities

  •  (1) For the purposes of sections 28 and 42 of the Judges Act, a judge shall be deemed to have held judicial office during any period of time during which the judge held office as a member of the Tax Review Board.

  • Marginal note:Idem for Associate Chief Judge

    (2) For the purposes of an election under section 31 and of section 42 of the Judges Act, the Associate Chief Judge shall be deemed to have held office as such during any period of time during which the Associate Chief Judge held office as Assistant Chairman of the Tax Review Board or as Chief Judge of the Court.

  • R.S., 1985, c. T-2, s. 25
  • R.S., 1985, c. 51 (4th Supp.), s. 8
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