GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Tax Court of Canada Act — T-2 5
Chief Justice and Associate Chief Justice to have rank and precedence over all judges 5 (1) The Chief Justice, and after the Chief Justice the Associate Chief Justice, has rank and precedence over all the other judges. 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. 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
Tax Court of Canada Act — T-2 6
Residence of judges 6 (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 (2) [Repealed, 2002, c. 8, s. 63] R.S., 1985, c. T-2, s. 6; 2002, c. 8, s. 63
Tax Court of Canada Act — T-2 7
Tenure of office 7 (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. Cessation of office (2) A judge shall cease to hold office on attaining the age of seventy-five years. 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
Tax Court of Canada Act — T-2 8
Oath of office 8 (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. 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
Tax Court of Canada Act — T-2 9
Deputy judges of the Court 9 (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. 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. 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. 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)
Tax Court of Canada Act — T-2 10
Supernumerary judges 10 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
Tax Court of Canada Act — T-2 11
Additional office of judge 11 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)
Tax Court of Canada Act — T-2 11.1
Associate judges 11.1 (1) The Governor in Council may appoint as associate judges 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. Number of associate judges (2) The Governor in Council may, by regulation, fix the number of associate judges that may be appointed under subsection (1). Supernumerary associate judges (3) For each office of associate judge there shall be the additional office of supernumerary associate judge that an associate judge of the Court may elect under the Judges Act to hold. Powers and duties (4) The powers, duties and functions of the associate judges shall be determined by the rules of the Court. Salary, allowances and annuities (5) Each associate judge shall be paid a salary, and the allowances and annuities, provided for under the Judges Act . Workload — supernumerary associate judges (6) The Governor in Council may, by regulation, fix the workload of a supernumerary associate judge as a percentage of the workload of an associate judge. Immunity from liability (7) An associate judge shall have the same immunity from liability as a judge of the Court. Term of office (8) An associate judge shall hold office during good behaviour but may be removed by the Governor in Council for cause. Cessation of office (9) An associate judge shall cease to hold office on becoming 75 years old. 2022, c. 10, s. 368 2022, c. 10, s. 371
Tax Court of Canada Act — T-2 13
Contempt against Court 13 The Court has the power, jurisdiction and authority to deal with and impose punishment for contempt against the Court, whether or not committed in the face of the Court. R.S., 1985, c. T-2, s. 13; 2002, c. 8, s. 67
Tax Court of Canada Act — T-2 14
Sittings 14 (1) Subject to the rules of Court, any judge may sit and act at any time and at any place in Canada for the transaction of the business of the Court, and, where the judge so sits or acts, that judge constitutes the Court. Arrangements to be made by Chief Justice (2) Subject to the rules of Court, all arrangements that may be necessary or proper for the transaction of the business of the Court and the assignment from time to time of judges to transact that business shall be made by the Chief Justice. Hearing in different places (3) A proceeding before the Court may, by order of the Court, be heard partly at one place and partly at another. R.S., 1985, c. T-2, s. 14; R.S., 1985, c. 51 (4th Supp.), s. 5; 2002, c. 8, s. 68(E)
Tax Court of Canada Act — T-2 14.1
Police force 14.1 Any services or assistance in connection with the conduct of the Court’s hearings, the security of the Court and its premises and of staff of the Courts Administration Service that may, having regard to the circumstances, be found necessary shall be provided, at the request of the Chief Justice, by the Royal Canadian Mounted Police or any other police force that the Governor in Council may designate. R.S., 1985, c. 51 (4th Supp.), s. 5; 2002, c. 8, s. 69
Tax Court of Canada Act — T-2 15
Time limits and holidays 15 Where the time limited for the doing of a thing under this Act expires or falls on a holiday or a Saturday, the thing may be done on the day next following that is not a holiday or Saturday. R.S., 1985, c. T-2, s. 15; R.S., 1985, c. 51 (4th Supp.), s. 5
Tax Court of Canada Act — T-2 16
Giving of judgment after judge ceases to hold office 16 If a judge resigns or is appointed to another court or otherwise ceases to hold office, the judge may, at the request of the Chief Justice, at any time within eight weeks after that event, give judgment in any matter previously tried by or heard before the judge as if he or she had continued in office. R.S., 1985, c. T-2, s. 16; R.S., 1985, c. 48 (1st Supp.), s. 1, c. 51 (4th Supp.), s. 5; 2002, c. 8, s. 70(E)
Tax Court of Canada Act — T-2 16.1
Hearings in camera 16.1 A hearing before the Court may, on the application of any party to a proceeding, other than Her Majesty in right of Canada or a Minister of the Crown, be held in camera if it is established to the satisfaction of the Court that the circumstances of the case justify in camera proceedings. R.S., 1985, c. 51 (4th Supp.), s. 5
Tax Court of Canada Act — T-2 16.2
Discontinuance 16.2 (1) A party who instituted a proceeding in the Court may, at any time, discontinue that proceeding by written notice. Effect of discontinuance (2) Where a proceeding is discontinued under subsection (1), it is deemed to be dismissed as of the day on which the Court receives the written notice. R.S., 1985, c. 51 (4th Supp.), s. 5
Tax Court of Canada Act — T-2 16.3
Costs against the Crown to be paid out of Consolidated Revenue Fund 16.3 There shall be paid out of the Consolidated Revenue Fund any costs awarded to any person against the Crown in any proceedings in the Court. R.S., 1985, c. 51 (4th Supp.), s. 5
Tax Court of Canada Act — T-2 17
Application 17 Subject to sections 18 and 18.29 to 18.33, the provisions of sections 17.1 to 17.8 apply in respect of any proceedings over which the Court has jurisdiction. R.S., 1985, c. T-2, s. 17; R.S., 1985, c. 51 (4th Supp.), s. 5
Tax Court of Canada Act — T-2 17.1
Right to appear — individual 17.1 (1) An individual who is a party to a proceeding in respect of which this section applies may appear in person or be represented by counsel, but if the individual wishes to be represented by counsel, only a person who is referred to in subsection (2) shall represent the individual. Right to appear — other (1.1) If a party to a proceeding in respect of which this section applies is not an individual, that party shall be represented by a person who is referred to in subsection (2) unless the Court under special circumstances grants leave to the party to be represented by a director, officer, employee, member or partner of the party. Officers of the Court (2) Every person who may practise as a barrister, advocate, attorney or solicitor in any of the provinces may so practise in the Court and is an officer of the Court. R.S., 1985, c. 51 (4th Supp.), s. 5 2024, c. 17, s. 321
Tax Court of Canada Act — T-2 17.2
How proceeding instituted 17.2 (1) Unless the Act under which the proceeding arises provides otherwise, a proceeding in respect of which this section applies shall be instituted by filing an originating document in the form and manner set out in the rules of Court and by paying, in accordance with the rules, any required filing fee. Filing date (2) An originating document is deemed to be filed on the day on which it is received by the Registry of the Court. Service of originating document (3) After the proceeding has been instituted, an officer of the Registry of the Court shall, on behalf of the party who instituted the proceeding and in accordance with the rules of the Court, serve the originating document without delay on Her Majesty in right of Canada by transmitting a copy to the office of the Deputy Attorney General of Canada. Certificate (4) An officer of the Registry of the Court shall, in accordance with the rules of the Court, deliver or forward to the party who instituted the proceeding a certificate indicating the date of filing of the originating document and the date of service on Her Majesty in right of Canada. Certificate to be evidence (5) A certificate is evidence of the dates of filing and service. R.S., 1985, c. 51 (4th Supp.), s. 5; 1998, c. 19, s. 291; 2006, c. 11, s. 28
Tax Court of Canada Act — T-2 17.3
Examinations for discovery — Income Tax Act 17.3 (1) If the aggregate of all amounts in issue in an appeal under the Income Tax Act is $50,000 or less, or if the amount of the loss that is determined under subsection 152(1.1) of that Act and that is in issue is $100,000 or less, an oral examination for discovery is not to be held unless the parties consent to it or unless one of the parties applies for it and the Court is of the opinion that the case could not properly be conducted without that examination for discovery. Examinations for discovery — Excise Tax Act (2) If the amount in dispute in an appeal under Part IX of the Excise Tax Act is $50,000 or less, an oral examination for discovery is not to be held unless the parties consent to it or unless one of the parties applies for it and the Court is of the opinion that the case could not properly be conducted without that examination for discovery. Consideration on application (3) In considering an application under subsection (1) or (2), the Court may consider the extent to which the appeal is likely to affect any other appeal of the party who instituted the appeal or relates to an issue that is common to a group or class of persons. Mandatory examination (4) The Court shall order an oral examination for discovery in an appeal referred to in subsection (1) or (2), on the request of one of the parties, if the party making the request agrees to submit to an oral examination for discovery by the other party and to pay the costs in respect of that examination for discovery of that other party in accordance with the tariff of costs set out in the rules of Court. R.S., 1985, c. 51 (4th Supp.), s. 5; 1993, c. 27, s. 216; 2013, c. 33, s. 23
Tax Court of Canada Act — T-2 17.4
Judgment shall be mailed 17.4 When the Court has rendered its judgment in a proceeding in respect of which this section applies, a copy of the judgment and any written reasons for it shall be sent to each party to the proceeding. R.S., 1985, c. 51 (4th Supp.), s. 5; 2002, c. 8, s. 71
Tax Court of Canada Act — T-2 17.5
Costs adjudged to Her Majesty in right of Canada 17.5 (1) In a proceeding in respect of which this section applies, costs adjudged to Her Majesty in right of Canada shall not be disallowed or reduced on taxation by reason only that counsel who earned the costs, or in respect of whose services the costs are charged, was a salaried officer of Her Majesty in right of Canada performing those services in the discharge of that counsel’s duty and remunerated therefor by salary, or for that or any other reason was not entitled to recover any costs from Her Majesty in right of Canada in respect of the services so rendered. Amounts to Receiver General (2) Any money or costs awarded to Her Majesty in right of Canada in a proceeding in respect of which this section applies shall be paid to the Receiver General. R.S., 1985, c. 51 (4th Supp.), s. 5
Tax Court of Canada Act — T-2 17.6
Appeals to Federal Court of Appeal 17.6 An appeal from a judgment of the Court in a proceeding in respect of which this section applies lies to the Federal Court of Appeal in accordance with section 27 of the Federal Courts Act . R.S., 1985, c. 51 (4th Supp.), s. 5; 2002, c. 8, s. 72
Tax Court of Canada Act — T-2 17.7
Procedure 17.7 A party wishing to appeal to the Federal Court of Appeal from a judgment of the Court in a proceeding in respect of which this section applies shall give notice of appeal to the Registry of the Federal Court of Appeal and all provisions of the Federal Courts Act and the rules made under that Act governing appeals to the Federal Court of Appeal apply, with any modifications that the circumstances require, in respect of the appeal. R.S., 1985, c. 51 (4th Supp.), s. 5; 2002, c. 8, s. 72
Tax Court of Canada Act — T-2 17.8
Fees to be paid to Receiver General 17.8 All fees payable to the Registry under this Act in respect of any proceeding in respect of which this section applies shall be paid into the Consolidated Revenue Fund, except that where the Minister of Justice has entered into an arrangement whereby such fees are collected by an official of a provincial court, the fees so collected may be dealt with in accordance with the arrangement. R.S., 1985, c. 51 (4th Supp.), s. 5
Tax Court of Canada Act — T-2 18
Application — Income Tax Act 18 (1) The provisions of sections 18.1 to 18.28 apply in respect of appeals under the Income Tax Act where a taxpayer has so elected in the taxpayer’s notice of appeal or at such later time as may be provided in the rules of Court, and (a) the aggregate of all amounts in issue is equal to or less than $25,000; or (b) the amount of the loss that is determined under subsection 152(1.1) of that Act and that is in issue is equal to or less than $50,000. Other appeals — Income Tax Act (2) The provisions of sections 18.1 to 18.28 also apply in respect of an appeal, on a taxpayer’s election in the taxpayer’s notice of appeal or at any later time as may be provided in the rules of the Court, if the only subject-matter of the appeal is (a) an amount of interest assessed under the Income Tax Act ; or (b) the validity of a suspension referred to in subsection 188.2(2) of that Act. R.S., 1985, c. T-2, s. 18; R.S., 1985, c. 51 (4th Supp.), s. 5; SOR/93-295, ss. 3, 4; 2005, c. 19, s. 62; 2013, c. 33, s. 24
Tax Court of Canada Act — T-2 18.1
Limit 18.1 Every judgment that allows an appeal referred to in subsection 18(1) is deemed to include a statement that the aggregate of all amounts in issue not be reduced by more than $25,000 or that the amount of the loss in issue not be increased by more than $50,000, as the case may be. R.S., 1985, c. 51 (4th Supp.), s. 5; SOR/93-295, ss. 3, 4; 2013, c. 33, s. 25
Tax Court of Canada Act — T-2 18.11
General procedure to apply 18.11 (1) The Court may order, on application of the Attorney General of Canada, that sections 17.1 to 17.8 apply in respect of an appeal referred to in section 18. When Court must order that general procedure apply (2) The Court shall grant an application under subsection (1) where (a) the outcome of the appeal is likely to affect (i) any other appeal of the appellant, or (ii) any other assessment or proposed assessment of the appellant, whether or not that assessment or proposed assessment relates to the same taxation year; and (b) the aggregate of all amounts (i) in issue in the appeal, (ii) likely to be affected in the other appeal referred to in subparagraph (a)(i), and (iii) likely to be affected in the other assessment or proposed assessment referred to in subparagraph (a)(ii), exceeds $25,000. General procedure applies — interest exceeding $25,000 (3) The Court shall grant an application under subsection (1) if the amount of interest that is in issue in an appeal exceeds $25,000. Interest accruing (4) For the purpose of calculating the amount of interest in issue for the purpose of subsection (3), no account shall be taken of any interest that accrues after the date of the notice of assessment that is the subject-matter of the appeal. Test case (5) The Court shall grant an application under subsection (1) where it is of the opinion that the issue that is the subject-matter of the appeal is common to a group or class of persons. Costs (6) The Court may, on making an order under subsection (1), other than an order granting an application pursuant to subsection (2) or (3), order that all reasonable and proper costs of the appellant be borne by Her Majesty in right of Canada. R.S., 1985, c. 51 (4th Supp.), s. 5; 1993, c. 27, s. 217; SOR/93-295, s. 3; 2013, c. 33, s. 26
Tax Court of Canada Act — T-2 18.12
Order for general procedure 18.12 (1) The Court shall order that sections 17.1 to 17.8 apply in respect of an appeal referred to in subsection 18(1) if, before the start of the hearing of the appeal, it appears to the Court that (a) the aggregate of all amounts in issue exceeds $25,000; or (b) the amount of the loss in issue exceeds $50,000. Limitation (2) Subsection (1) does not apply if the appellant elects to limit the aggregate of all amounts in issue to $25,000 or the amount of the loss in issue to $50,000, as the case may be. R.S., 1985, c. 51 (4th Supp.), s. 5; SOR/93-295, ss. 3, 4; 2013, c. 33, s. 27
Tax Court of Canada Act — T-2 18.13
Order at hearing 18.13 (1) The Court shall, on motion of either party or of its own motion, order that sections 17.1 to 17.8 apply with respect to an appeal referred to in subsection 18(1) if, after the hearing of the appeal has started but before a judgment is rendered on the appeal, it appears to the Court that (a) the aggregate of all amounts in issue exceeds $25,000; or (b) the amount of loss in issue exceeds $50,000. Limitation (2) Subsection (1) does not apply if (a) the appellant elects to limit the aggregate of all amounts in issue to $25,000 or the amount of the loss in issue to $50,000, as the case may be; or (b) the amount of the excess is too small to justify a re-hearing in accordance with the general procedure, taking into account the inconvenience and expense that would result to the parties and the interests of justice and fairness. R.S., 1985, c. 51 (4th Supp.), s. 5; SOR/93-295, ss. 3, 4; 2013, c. 33, s. 27
Tax Court of Canada Act — T-2 18.14
Right to appear 18.14 All parties to an appeal referred to in section 18 may appear in person or may be represented by counsel or an agent. R.S., 1985, c. 51 (4th Supp.), s. 5
Tax Court of Canada Act — T-2 18.15
How proceeding instituted 18.15 (1) An appeal referred to in section 18 shall be instituted by filing an originating document with the Registry of the Court in the manner set out in the rules of Court and by paying, in accordance with the rules, any required filing fee. The document shall set out, in general terms, the reasons for the appeal and the relevant facts, but no special form is required unless the Act under which the appeal arises provides otherwise. Filing date (2) An originating document is deemed to be filed on the day on which it is received by the Registry of the Court. Hearing (3) Notwithstanding the provisions of the Act under which the appeal arises, the Court is not bound by any legal or technical rules of evidence in conducting a hearing and the appeal shall be dealt with by the Court as informally and expeditiously as the circumstances and considerations of fairness permit. R.S., 1985, c. 51 (4th Supp.), s. 5; 1998, c. 19, s. 292; 2006, c. 11, s. 29