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

AMENDMENTS NOT IN FORCE

• — 2024, c. 15, s. 109

  • • 109 (1) Subsection 12(1) of the Tax Court of Canada Act is replaced by the following:

      • Jurisdiction

        • 12 (1) The Court has exclusive original jurisdiction to hear and determine references and appeals to the Court on matters arising under the Canada Pension Plan, the Cultural Property Export and Import Act, Part IX of the Excise Tax Act, the Old Age Security Act, the Petroleum and Gas Revenue Tax Act, Part V.1 of the Customs Act, the Income Tax Act, the Employment Insurance Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Softwood Lumber Products Export Charge Act, 2006, the Disability Tax Credit Promoters Restrictions Act, Part 1 of the Greenhouse Gas Pollution Pricing Act, the Underused Housing Tax Act, the Select Luxury Items Tax Act and the Digital Services Tax Act when references or appeals to the Court are provided for in those Acts.

    • (2) Subsections 12(3) and (4) of the Act are replaced by the following:

      • Further jurisdiction

        (3) The Court has exclusive original jurisdiction to hear and determine questions referred to it under section 310 or 311 of the Excise Tax Act, section 97.58 of the Customs Act, section 173 or 174 of the Income Tax Act, section 51 or 52 of the Air Travellers Security Charge Act, section 204 or 205 of the Excise Act, 2001, section 62 or 63 of the Softwood Lumber Products Export Charge Act, 2006, section 121 or 122 of the Greenhouse Gas Pollution Pricing Act, section 45 or 46 of the Underused Housing Tax Act, section 105 or 106 of the Select Luxury Items Tax Act or section 80 or 81 of the Digital Services Tax Act.

      • Extensions of time

        (4) The Court has exclusive original jurisdiction to hear and determine applications for extensions of time under subsection 28(1) of the Canada Pension Plan, section 33.2 of the Cultural Property Export and Import Act, section 304 or 305 of the Excise Tax Act, section 97.51 or 97.52 of the Customs Act, section 166.2 or 167 of the Income Tax Act, subsection 103(1) of the Employment Insurance Act, section 45 or 47 of the Air Travellers Security Charge Act, section 197 or 199 of the Excise Act, 2001, section 115 or 117 of the Greenhouse Gas Pollution Pricing Act, section 39 or 41 of the Underused Housing Tax Act, section 99 or 101 of the Select Luxury Items Tax Act or section 74 or 76 of the Digital Services Tax Act.

    • (3) Subsections (1) and (2) come into force on the same day as subsection 96(1) of this Act.

• — 2024, c. 15, s. 110

  • • 110 (1) Paragraph 18.29(3)(a) of the Act is amended by striking out “or” at the end of subparagraph (ix), by replacing “and” at the end of subparagraph (x) with “or” and by adding the following after subparagraph (x):

      • (xi) section 74 or 76 of the Digital Services Tax Act; and

    • (2) Subsection (1) comes into force on the same day as subsection 96(1) of this Act.

• — 2024, c. 15, s. 111

  • • 111 (1) Subsection 18.31(2) of the Act is replaced by the following:

      • 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 or section 80 of the Digital Services 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.

    • (2) Subsection (1) comes into force on the same day as subsection 96(1) of this Act.

• — 2024, c. 15, s. 112

  • • 112 (1) Subsection 18.32(2) of the Act is replaced by the following:

      • 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 or section 81 of the Digital Services 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.

    • (2) Subsection (1) comes into force on the same day as subsection 96(1) of this Act.

• — 2024, c. 17, ss. 111(1), (12) to (15)

  • Bill C-59

    • 111 (1) Subsections (2) to (34) apply if Bill C-59, introduced in the 1st session of the 44th Parliament and entitled the Fall Economic Statement Implementation Act, 2023 (in this section referred to as the “other Act”), receives royal assent.

    • (12) On the first day on which both subsection 109(1) of the other Act and subsection 93(1) of this Act are in force, subsection 12(1) of the Tax Court of Canada Act is replaced by the following:

      • Jurisdiction

        • 12 (1) The Court has exclusive original jurisdiction to hear and determine references and appeals to the Court on matters arising under the Canada Pension Plan, the Cultural Property Export and Import Act, Part IX of the Excise Tax Act, the Old Age Security Act, the Petroleum and Gas Revenue Tax Act, Part V.1 of the Customs Act, the Income Tax Act, the Employment Insurance Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Softwood Lumber Products Export Charge Act, 2006, the Disability Tax Credit Promoters Restrictions Act, Part 1 of the Greenhouse Gas Pollution Pricing Act, the Underused Housing Tax Act, the Select Luxury Items Tax Act, the Digital Services Tax Act and the Global Minimum Tax Act when references or appeals to the Court are provided for in those Acts.

    • (13) On the first day on which both subsection 109(2) of the other Act and subsection 93(2) of this Act are in force, subsections 12(3) and (4) of the Tax Court of Canada Act are replaced by the following:

      • Further jurisdiction

        (3) The Court has exclusive original jurisdiction to hear and determine questions referred to it under section 310 or 311 of the Excise Tax Act, section 97.58 of the Customs Act, section 173 or 174 of the Income Tax Act, section 51 or 52 of the Air Travellers Security Charge Act, section 204 or 205 of the Excise Act, 2001, section 62 or 63 of the Softwood Lumber Products Export Charge Act, 2006, section 121 or 122 of the Greenhouse Gas Pollution Pricing Act, section 45 or 46 of the Underused Housing Tax Act, section 105 or 106 of the Select Luxury Items Tax Act, section 80 or 81 of the Digital Services Tax Act or section 94 or 95 of the Global Minimum Tax Act.

      • Extensions of time

        (4) The Court has exclusive original jurisdiction to hear and determine applications for extensions of time under subsection 28(1) of the Canada Pension Plan, section 33.2 of the Cultural Property Export and Import Act, section 304 or 305 of the Excise Tax Act, section 97.51 or 97.52 of the Customs Act, section 166.2 or 167 of the Income Tax Act, subsection 103(1) of the Employment Insurance Act, section 45 or 47 of the Air Travellers Security Charge Act, section 197 or 199 of the Excise Act, 2001, section 115 or 117 of the Greenhouse Gas Pollution Pricing Act, section 39 or 41 of the Underused Housing Tax Act, section 99 or 101 of the Select Luxury Items Tax Act, section 74 or 76 of the Digital Services Tax Act or section 88 or 90 of the Global Minimum Tax Act.

    • (14) On the first day on which both subsection 111(1) of the other Act and section 95 of this Act are in force, subsection 18.31(2) of the Tax Court of Canada Act is replaced by the following:

      • 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.

    • (15) On the first day on which both subsection 112(1) of the other Act and section 96 of this Act are in force, subsection 18.32(2) of the Tax Court of Canada Act is replaced by the following:

      • 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.