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

Act current to 2022-07-25 and last amended on 2022-06-23. Previous Versions

Tax Court of Canada Act

R.S.C., 1985, c. T-2

An Act respecting the Tax Court of Canada

Short Title

Marginal note:Short title

 This Act may be cited as the Tax Court of Canada Act.

  • 1980-81-82-83, c. 158, s. 1

Interpretation

Marginal note:Definitions

 In this Act,

Associate Chief Judge

Associate Chief Judge[Repealed, 2002, c. 8, s. 59]

Associate Chief Justice

Associate Chief Justice means the Associate Chief Justice of the Court; (juge en chef adjoint)

Chief Judge

Chief Judge[Repealed, 2002, c. 8, s. 59]

Chief Justice

Chief Justice means the Chief Justice of the Court; (juge en chef)

Court

Court means the Tax Court of Canada; (Cour)

judge

judge means a judge of the Court and, unless the context otherwise requires, includes the Chief Justice and Associate Chief Justice; (juge)

Registry

Registry means a registry established by the Chief Administrator of the Courts Administration Service pursuant to the Courts Administration Service Act for the purposes of this Act. (greffe)

  • R.S., 1985, c. T-2, s. 2
  • 2002, c. 8, s. 59

Marginal note:Interpretation

 For the purposes of this Act, the aggregate of all amounts means the total of all amounts assessed or determined by the Minister of National Revenue under the Income Tax Act, but does not include any amount of interest or any amount of loss determined by that Minister.

  • R.S., 1985, c. 51 (4th Supp.), s. 1

Marginal note:Idem

  •  (1) For the purposes of this Act, the aggregate of supplies for the prior fiscal year of a person means the total value of all supplies, within the meaning of Part IX of the Excise Tax Act, made by the person in the last complete fiscal year, within the meaning of that Part, that ended at least six months before the day the notice of appeal for a particular appeal of that person was filed.

  • Marginal note:Definition of amount in dispute

    (2) For the purposes of this Act, the amount in dispute in an appeal means

    • (a ) in the case of an appeal under Part V.1 of the Customs Act , the total of all amounts assessed by the Minister of National Revenue under section 97.44 of that Act;

    • (b) in the case of an appeal under the Excise Act, 2001,

      • (i) the amount of duty, refund or relief that is in issue in the appeal,

      • (ii) any interest under that Act that is in issue in the appeal, and

      • (iii) any amount of duty, refund or relief under that Act, that is likely to be affected by the appeal in any other appeal, assessment or proposed assessment of the person who has brought the appeal; and

    • (c) in the case of an appeal under Part IX of the Excise Tax Act,

      • (i) the amount of tax, net tax and rebate, within the meaning of that Part, that is in issue in the appeal,

      • (ii) any penalty under that Part that is in issue in the appeal, and

      • (iii) any amount of tax, net tax or rebate, within the meaning of that Part, that is likely to be affected by the appeal in any other appeal, assessment or proposed assessment of the person who has brought the appeal.

  • 1990, c. 45, s. 55
  • 2001, c. 25, s. 100
  • 2002, c. 22, ss. 397, 408
  • 2013, c. 33, s. 22

The Court

Marginal note:Tax Court of Canada continued

 The Tax Court of Canada is continued under the name of the Tax Court of Canada as a superior court of record.

  • R.S., 1985, c. T-2, s. 3
  • 2002, c. 8, s. 60

The Judges

Marginal note:Constitution of Court

  •  (1) The Tax Court of Canada shall consist of the following judges:

    • (a) a chief justice called the Chief Justice of the Tax Court of Canada;

    • (b) an associate chief justice called the Associate Chief Justice of the Tax Court of Canada; and

    • (c) not more than 23 other judges.

  • Marginal note:Appointment of judges

    (2) The judges of the Court shall be appointed by the Governor in Council by commission under the Great Seal.

  • Marginal note:Who may be appointed judge

    (3) Subject to subsection (4), any person may be appointed a judge of the Court who

    • (a) is or has been a judge of a superior court in Canada;

    • (b) is or has been a barrister or advocate of at least ten years standing at the bar of any province, or

    • (c) has, for an aggregate of at least ten years,

      • (i) been a barrister or advocate at the bar of any province, and

      • (ii) after becoming a barrister or advocate at the bar of any province, exercised powers and performed duties and functions of a judicial nature on a full-time basis in respect of a position held pursuant to a law of Canada or a province.

  • Marginal note:Chief Justice or Associate Chief Justice to be from Quebec

    (4) Either the Chief Justice or the Associate Chief Justice shall be a person who is or was a member of the bar of the Province of Quebec.

Marginal note:Chief Justice and Associate Chief Justice to have rank and precedence over all judges

  •  (1) The Chief Justice, and after the Chief Justice the Associate Chief Justice, has rank and precedence over all the other judges.

  • Marginal note:Rank and precedence among other judges

    (2) The other judges have rank and precedence after the Chief Justice and the Associate Chief Justice and among themselves according to seniority determined by reference to the respective times when they became judges of the Court or members of the Tax Review Board.

  • Marginal note:Incapacity of Chief Justice, etc.

    (3) If the office of Chief Justice is vacant, or the Chief Justice is for any reason unable to act, the powers of the Chief Justice shall be exercised and the duties of the Chief Justice shall be performed

    • (a) by the Associate Chief Justice;

    • (b) in the event of the incapacity of the Associate Chief Justice or if the office of Associate Chief Justice is vacant, by a judge designated by the Chief Justice for that purpose; or

    • (c) in the event of the incapacity of the judge referred to in paragraph (b), or if the Chief Justice has not designated a judge under that paragraph, by the senior judge who is in Canada and is able and willing to act and who has not elected to hold office as a supernumerary judge under section 28 of the Judges Act.

  • R.S., 1985, c. T-2, s. 5
  • R.S., 1985, c. 51 (4th Supp.), s. 3
  • 2002, c. 8, s. 62

Marginal note:Residence of judges

  •  (1) A judge shall reside in the National Capital Region described in the schedule to the National Capital Act or within forty kilometres thereof.

  • (2) [Repealed, 2002, c. 8, s. 63]

  • R.S., 1985, c. T-2, s. 6
  • 2002, c. 8, s. 63

Marginal note:Tenure of office

  •  (1) Subject to subsection (2), a judge holds office during good behaviour, but is removable by the Governor General on address of the Senate and House of Commons.

  • Marginal note:Cessation of office

    (2) A judge shall cease to hold office on attaining the age of seventy-five years.

  • Marginal note:Transitional

    (3) A judge of the Court who holds office on March 1, 1987 may retire at the age of seventy years.

  • R.S., 1985, c. T-2, s. 7
  • R.S., 1985, c. 16 (3rd Supp.), s. 8

Marginal note:Oath of office

  •  (1) Every judge shall, before entering on the duties of their office, take an oath that they will duly and faithfully, and to the best of their skill and knowledge, execute the powers and trusts reposed in them as a judge of the Court.

  • Marginal note:How administered

    (2) The oath referred to in subsection (1) shall be administered to the Chief Justice before the Governor General, and to the other judges by the Chief Justice or, in the absence or incapacity of the Chief Justice, by any other judge.

  • R.S., 1985, c. T-2, s. 8
  • 2002, c. 8, s. 64

Marginal note:Deputy judges of the Court

  •  (1) Subject to subsection (3), any judge or former judge of a superior court in Canada or any judge or former judge of any other court who was appointed under an Act of the legislature of a province may, at the request of the Chief Justice made with the approval of the Governor in Council, act as a judge of the Court and while so acting has all the powers of a judge of the Court and shall be referred to as a deputy judge of the Court.

  • Marginal note:Consent required

    (2) No request may be made under subsection (1) to a judge of a court in a province without the consent of the chief justice or chief judge of the court of which he or she is a member, or of the attorney general of the province.

  • Marginal note:Approval of Governor in Council

    (3) The Governor in Council may approve the making of requests pursuant to subsection (1) in general terms or for particular periods or purposes, and may limit the number of persons who may act under this section.

  • Marginal note:Salary

    (4) A person who acts as a judge for a period under subsection (1) shall be paid a salary for the period at the rate fixed by the Judges Act for a judge of the Court, other than the Chief Justice or the Associate Chief Justice, less any amount otherwise payable to the person under that Act in respect of the period, and shall also be paid the travel allowances that a judge is entitled to be paid under that Act.

  • R.S., 1985, c. T-2, s. 9
  • 1998, c. 19, s. 289
  • 2002, c. 8, ss. 65, 81(E)

Marginal note:Supernumerary judges

 For each office of judge there shall be the additional office of supernumerary judge that a judge of the Court may elect under the Judges Act to hold.

  • 1980-81-82-83, c. 158, s. 10

Marginal note:Additional office of judge

 For each of the offices of Chief Justice and Associate Chief Justice, there shall be an additional office of judge that the Chief Justice or Associate Chief Justice, respectively, may elect under the Judges Act to hold.

  • R.S., 1985, c. T-2, s. 11
  • 2002, c. 8, s. 66(E)

Prothonotaries

Marginal note:Prothonotaries

  •  (1) The Governor in Council may appoint as prothonotaries of the Court any fit and proper persons who are barristers or advocates in a province and who are, in the opinion of the Governor in Council, necessary for the efficient performance of the work of that court that, under the rules of the Court, is to be performed by them.

  • Marginal note:Number of prothonotaries

    (2) The Governor in Council may, by regulation, fix the number of prothonotaries that may be appointed under subsection (1).

  • Marginal note:Supernumerary prothonotaries

    (3) For each office of prothonotary there shall be the additional office of supernumerary prothonotary that a prothonotary of the Court may elect under the Judges Act to hold.

  • Marginal note:Powers and duties

    (4) The powers, duties and functions of the prothonotaries shall be determined by the rules of the Court.

  • Marginal note:Salary, allowances and annuities

    (5) Each prothonotary shall be paid a salary, and the allowances and annuities, provided for under the Judges Act.

  • Marginal note:Workload — supernumerary prothonotaries

    (6) The Governor in Council may, by regulation, fix the workload of a supernumerary prothonotary as a percentage of the workload of a prothonotary.

  • Marginal note:Immunity from liability

    (7) A prothonotary shall have the same immunity from liability as a judge of the Court.

  • Marginal note:Term of office

    (8) A prothonotary shall hold office during good behaviour but may be removed by the Governor in Council for cause.

  • Marginal note:Cessation of office

    (9) A prothonotary shall cease to hold office on becoming 75 years old.

Jurisdiction and Powers of the Court

Marginal note:Jurisdiction

  • R.S., 1985, c. T-2, s. 12
  • R.S., 1985, c. 51 (4th Supp.), s. 4
  • 1990, c. 45, s. 57
  • 1991, c. 49, s. 221
  • 1992, c. 24, s. 18
  • 1995, c. 18, s. 98, c. 38, s. 6
  • 1996, c. 23, ss. 187, 188
  • 1998, c. 19, s. 290
  • 1999, c. 10, s. 46
  • 2001, c. 25, s. 101
  • 2002, c. 9, ss. 6, 10, c. 22, ss. 398, 408
  • 2005, c. 19, s. 61
  • 2006, c. 11, s. 27, c. 13, s. 121
  • 2014, c. 7, s. 11
  • 2018, c. 12, s. 189
  • 2018, c. 12, s. 198
  • 2022, c. 5, s. 21
 
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