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

References

Marginal note:General procedure

• 18.31 (1) Where an application has been made under section 173 of the Income Tax Act for the determination of a question of law, fact or mixed law and fact, sections 17.1 to 17.8 apply, with such modifications as the circumstances require, in respect of the determination of the question.

• Marginal note:Determination of a question

  (2) If it is agreed under section 310 of the Excise Tax Act, section 97.58 of the Customs Act, section 51 of the Air Travellers Security Act, section 204 of the Excise Act, 2001, section 62 of the Softwood Lumber Products Export Act, 2006, section 121 of the Greenhouse Gas Pollution Pricing Act, section 45 of the Underused Housing Tax Act, section 105 of the Select Luxury Items Tax Act, section 80 of the Digital Services Tax Act or section 94 of the Global Minimum Tax Act that a question should be determined by the Court, sections 17.1, 17.2 and 17.4 to 17.8 apply, with any modifications that the circumstances require, in respect of the determination of the question.

Marginal note:Idem

• 18.32 (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 311 of the Excise Tax Act, section 52 of the Air Travellers Security Charge Act, section 205 of the Excise Act, 2001, section 63 of the Softwood Lumber Products Export Charge Act, 2006, section 122 of the Greenhouse Gas Pollution Pricing Act, section 46 of the Underused Housing Tax Act, section 106 of the Select Luxury Items Tax Act, section 81 of the Digital Services Tax Act or section 95 of the Global Minimum Tax Act 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.

Marginal note:Request for informal procedure

• 18.33 (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.

Oaths and Affidavits

Marginal note:Who may administer oath, etc.

• 19 (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.

General

Marginal note:Vexatious proceedings

• 19.1 (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.

Marginal note:Constitutional questions

• 19.2 (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.

Rules

Marginal note:Rules

• 20 (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;

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

  • (m) empowering an associate judge to exercise any jurisdiction or powers, even though the jurisdiction or powers may be of a judicial nature.

• 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.

Marginal note:Rules remain in force

21 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.

Marginal note:Rules committee

• 22 (1) The rules committee shall be composed of

  • (a) the Chief Justice;

  • (b) the Associate Chief Justice;

  • (c) three judges and one associate judge 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.