Tax Court of Canada Act, RSC 1985, c T-2 | Federal Statutes / Lois fédérales

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Short Title

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  1 Short title
  
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Interpretation

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  2 Definitions
  
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  2.1 Interpretation
  
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  2.2 Idem
  
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  2.2(2) Definition of amount in dispute
  
  s. 2.2(2)
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The Court

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  3 Tax Court of Canada continued
  
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The Judges

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  4 Constitution of Court
  
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  4(2) Appointment of judges
  
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  4(3) Who may be appointed judge
  
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  4(4) Chief Justice or Associate Chief Justice to be from Quebec
  
  s. 4(4)
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  5 Chief Justice and Associate Chief Justice to have rank and precedence over all judges
  
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  5(2) Rank and precedence among other judges
  
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  5(3) Incapacity of Chief Justice, etc.
  
  s. 5(3)
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  6 Residence of judges
  
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  7 Tenure of office
  
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  7(2) Cessation of office
  
  s. 7(2)
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  7(3) Transitional
  
  s. 7(3)
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  8 Oath of office
  
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  8(2) How administered
  
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  9 Deputy judges of the Court
  
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  9(2) Consent required
  
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  9(3) Approval of Governor in Council
  
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  9(4) Salary
  
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  10 Supernumerary judges
  
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  11 Additional office of judge
  
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Associate Judges

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  11.1 Associate judges
  
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  11.1(2) Number of associate judges
  
  s. 11.1(2)
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  11.1(3) Supernumerary associate judges
  
  s. 11.1(3)
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  11.1(4) Powers and duties
  
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  11.1(5) Salary, allowances and annuities
  
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  11.1(6) Workload — supernumerary associate judges
  
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  11.1(7) Immunity from liability
  
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  11.1(8) Term of office
  
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  11.1(9) Cessation of office
  
  s. 11.1(9)
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Jurisdiction and Powers of the Court

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  12 Jurisdiction
  
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  12(2) Jurisdiction
  
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  12(3) Further jurisdiction
  
  s. 12(3)
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  12(4) Extensions of time
  
  s. 12(4)
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  12(5) Postponements of suspensions to issue tax receipts
  
  s. 12(5)
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  13 Contempt against Court
  
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Proceedings Before the Court

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  14 Sittings
  
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  14(2) Arrangements to be made by Chief Justice
  
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  14(3) Hearing in different places
  
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  14.1 Police force
  
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  15 Time limits and holidays
  
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  16 Giving of judgment after judge ceases to hold office
  
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  16.1 Hearings in camera
  
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  16.2 Discontinuance
  
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  16.2(2) Effect of discontinuance
  
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  16.3 Costs against the Crown to be paid out of Consolidated Revenue Fund
  
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  General Procedure
  
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    17 Application
    
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    17.1 Right to appear — individual
    
    s. 17.1
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    17.1(1.1) Right to appear — other
    
    s. 17.1(1.1)
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    17.1(2) Officers of the Court
    
    s. 17.1(2)
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    17.2 How proceeding instituted
    
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    17.2(2) Filing date
    
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    17.2(3) Service of originating document
    
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    17.2(4) Certificate
    
    s. 17.2(4)
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    17.2(5) Certificate to be evidence
    
    s. 17.2(5)
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    17.3 Examinations for discovery — Income Tax Act
    
    s. 17.3
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    17.3(3) Consideration on application
    
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    17.3(4) Mandatory examination
    
    s. 17.3(4)
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    17.4 Judgment shall be mailed
    
    s. 17.4
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    17.5 Costs adjudged to Her Majesty in right of Canada
    
    s. 17.5
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    17.5(2) Amounts to Receiver General
    
    s. 17.5(2)
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    17.6 Appeals to Federal Court of Appeal
    
    s. 17.6
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    17.7 Procedure
    
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    17.8 Fees to be paid to Receiver General
    
    s. 17.8
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  Informal Procedure
  
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    18 Application — Income Tax Act
    
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    18.1 Limit
    
    s. 18.1
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    18.11 General procedure to apply
    
    s. 18.11
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    18.11(2) When Court must order that general procedure apply
    
    s. 18.11(2)
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    18.11(3) General procedure applies — interest exceeding $25,000
    
    s. 18.11(3)
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    18.11(4) Interest accruing
    
    s. 18.11(4)
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    18.11(5) Test case
    
    s. 18.11(5)
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    18.11(6) Costs
    
    s. 18.11(6)
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    18.12 Order for general procedure
    
    s. 18.12
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    18.12(2) Limitation
    
    s. 18.12(2)
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    18.13 Order at hearing
    
    s. 18.13
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    18.13(2) Limitation
    
    s. 18.13(2)
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    18.14 Right to appear
    
    s. 18.14
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    18.15 How proceeding instituted
    
    s. 18.15
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    18.15(2) Filing date
    
    s. 18.15(2)
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    18.15(3) Hearing
    
    s. 18.15(3)
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    18.16 Time limit for reply to notice of appeal
    
    s. 18.16
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    18.16(2) Exception
    
    s. 18.16(2)
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    18.16(3) Time after refusal
    
    s. 18.16(3)
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    18.16(4) Where reply not filed in time
    
    s. 18.16(4)
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    18.16(5) Interpretation
    
    s. 18.16(5)
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    18.17 Time for hearing
    
    s. 18.17
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    18.17(1.1) Exceptional circumstances
    
    s. 18.17(1.1)
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    18.17(2) Request for time extension
    
    s. 18.17(2)
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    18.18 Periods excluded
    
    s. 18.18
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    18.18(2) Calculation of time limits
    
    s. 18.18(2)
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    18.19 Notice of hearing
    
    s. 18.19
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    18.19(2) Waiver of notice
    
    s. 18.19(2)
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    18.2 Adjournment
    
    s. 18.2
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    18.2(2) Request for adjournment
    
    s. 18.2(2)
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    18.21 Failure to appear
    
    s. 18.21
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    18.21(2) Application
    
    s. 18.21(2)
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    18.21(3) Where order set aside
    
    s. 18.21(3)
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    18.22 Time for judgment
    
    s. 18.22
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    18.22(2) Definition of exceptional circumstances
    
    s. 18.22(2)
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    18.22(3) Copy of decision
    
    s. 18.22(3)
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    18.23 Reasons for judgment
    
    s. 18.23
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    18.24 Final judgment
    
    s. 18.24
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    18.25 Costs
    
    s. 18.25
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    18.26 Costs
    
    s. 18.26
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    18.26(2) Consideration of offers
    
    s. 18.26(2)
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    18.27 Regulations
    
    s. 18.27
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    18.28 No precedential value
    
    s. 18.28
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    18.29 Other applications
    
    s. 18.29
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    18.29(2) Inconsistent provisions
    
    s. 18.29(2)
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    18.29(3) Extension of time and postponements of suspensions
    
    s. 18.29(3)
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    18.29(4) Reasons for judgment — extensions of time and postponements
    
    s. 18.29(4)
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    18.3 Further application
    
    s. 18.3
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    18.3(2) Inconsistent provisions
    
    s. 18.3(2)
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    18.3001 Application — Excise Act, 2001, Customs Act, and Excise Tax Act
    
    s. 18.3001
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    18.30011 Limit — Excise Act, 2001
    
    s. 18.30011
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    18.30012 Limit — Excise Tax Act
    
    s. 18.30012
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    18.3002 General procedure to apply
    
    s. 18.3002
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    18.3002(2) Time for request
    
    s. 18.3002(2)
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    18.3002(3) Costs
    
    s. 18.3002(3)
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    18.30021 Order for general procedure — Excise Act, 2001
    
    s. 18.30021
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    18.30022 Order for general procedure — Excise Tax Act
    
    s. 18.30022
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    18.30023 Order at hearing — Excise Act, 2001
    
    s. 18.30023
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    18.30024 Order at hearing — Excise Tax Act
    
    s. 18.30024
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    18.3003 Time limit for reply to notice of appeal
    
    s. 18.3003
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    18.3003(2) Where reply not filed in time
    
    s. 18.3003(2)
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    18.3004 Time limit — general procedure
    
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    18.3005 Time for hearing
    
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    18.3005(2) Exceptional circumstances
    
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    18.3006
    
    s. 18.3006
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    18.3007 Costs
    
    s. 18.3007
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    18.3007(2) Time for order
    
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    18.3008 Costs on further appeal
    
    s. 18.3008
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    18.3009 Costs
    
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    18.3009(2) Consideration of offers
    
    s. 18.3009(2)
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    18.301 Interest accruing
    
    s. 18.301
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    18.302 Provisions to apply
    
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  References
  
  s. 18.31
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    18.31 General procedure
    
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    18.31(2) Determination of a question
    
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    18.32 Idem
    
    s. 18.32
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    18.32(2) Provisions applicable to determination of a question
    
    s. 18.32(2)
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    18.33 Request for informal procedure
    
    s. 18.33
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    18.33(2) Consent — income tax cases
    
    s. 18.33(2)
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    18.33(2.1) Consent — excise tax cases
    
    s. 18.33(2.1)
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    18.33(3) Granting of request — income tax cases
    
    s. 18.33(3)
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    18.33(4) Effect of order
    
    s. 18.33(4)
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    18.33(5) Costs
    
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Oaths and Affidavits

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  19 Who may administer oath, etc.
  
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  19(2) Idem
  
  s. 19(2)
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General

s. 19.1
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  19.1 Vexatious proceedings
  
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  19.1(2) Attorney General of Canada
  
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  19.1(3) Application for rescission or leave to proceed
  
  s. 19.1(3)
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  19.1(4) Court may grant leave
  
  s. 19.1(4)
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  19.1(5) No appeal
  
  s. 19.1(5)
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  19.2 Constitutional questions
  
  s. 19.2
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  19.2(2) Time of notice
  
  s. 19.2(2)
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  19.2(3) Notice of appeal
  
  s. 19.2(3)
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  19.2(4) Right to be heard
  
  s. 19.2(4)
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  19.2(5) Appeal
  
  s. 19.2(5)
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Rules

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  20 Rules
  
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  20(1.1) Idem
  
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  20(2) When effective
  
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  20(3) Tabling of rules
  
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  21 Rules remain in force
  
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  22 Rules committee
  
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  22(2) President
  
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  22(3) Rules procedure
  
  s. 22(3)
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  22(4) Expenses
  
  s. 22(4)
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Administration of Court

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  23 Designation of Judicial Administrator
  
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  23(2) Duties
  
  s. 23(2)
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  23(3) Revocation of designation
  
  s. 23(3)
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  24 Sittings throughout Canada
  
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Transitional

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  25 Eligibility for supernumerary status and annuities
  
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  25(2) Idem for Associate Chief Judge
  
  s. 25(2)

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