GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Tax Court of Canada Act — T-2 18.16
Time limit for reply to notice of appeal 18.16 (1) The Minister of National Revenue shall file a reply to a notice of appeal within sixty days after the day on which the Registry of the Court transmits to that Minister the notice of appeal unless the appellant consents, before or after the expiration of the sixty day period, to the filing of that reply after the sixty day period or the Court allows the Minister, on application made before or after the expiration of the sixty day period, to file the reply after that period. Exception (2) Notwithstanding subsection (1), where an application is made pursuant to subsection 18.11(1) to have an appeal heard in accordance with the general procedure, the Minister of National Revenue need not file a reply to the notice of appeal until the Court decides which procedure applies in respect of the appeal. Time after refusal (3) Where the Court dismisses an application referred to in subsection (2), the Minister of National Revenue shall file a reply to a notice of appeal on or before the later of (a) a day that is sixty days after the day on which the Registry of the Court transmits to that Minister the notice of appeal, and (b) a day that is thirty days after the day the written judgment dismissing the application is received by the Minister from the Registry of the Court, unless the appellant consents, before or after the time referred to in paragraph (a) or (b), to the filing of the reply at a later date or the Court allows the Minister, on application made before or after the time referred to in paragraph (a) or (b), to file the reply after that time. Where reply not filed in time (4) The Minister of National Revenue may file a reply to a notice of appeal after the period limited under subsection (1) or (3), as the case may be, and where that Minister files the reply after that period or after the extension of time consented to by the appellant or granted by the Court, the allegations of fact contained in the notice of appeal are presumed to be true for the purposes of the appeal. Interpretation (5) The Minister of National Revenue may file a reply to a notice of appeal by mail and any such reply filed by mail shall be deemed to have been filed on the day on which it is mailed. R.S., 1985, c. 51 (4th Supp.), s. 5; 1993, c. 27, s. 218
Tax Court of Canada Act — T-2 18.17
Time for hearing 18.17 (1) Subject to subsection (1.1), the Court shall fix a date for the hearing of an appeal referred to in section 18 that is not later than one hundred and eighty days or, where the Court is of the opinion that it would be impracticable in the circumstances to fix a date for the hearing of the appeal within that period, three hundred and sixty-five days after the last day on which the Minister of National Revenue must file a reply to the notice of appeal pursuant to subsection 18.16(1) or (3). Exceptional circumstances (1.1) The Court may, in exceptional circumstances, fix a date for the hearing of an appeal referred to in section 18 at any time after the periods referred to in subsection (1). Request for time extension (2) The Court may grant a request by a party to have an appeal heard after the date referred to in subsection (1) where the other parties consent thereto or where it would be appropriate to delay the hearing of the appeal until judgment has been rendered in another case before the Court or any other court in Canada in which the issue is the same or substantially the same as that raised in the appeal. R.S., 1985, c. 51 (4th Supp.), s. 5; 1993, c. 27, s. 219
Tax Court of Canada Act — T-2 18.18
Periods excluded 18.18 (1) For the purpose of calculating a time limit for the purpose of section 18.16, 18.17 or 18.22, (a) the period beginning on December 21 in any year and ending on January 7 of the next year shall be excluded; and (b) the period during which proceedings are stayed in accordance with subsection 239(4) of the Income Tax Act shall be excluded. Calculation of time limits (2) For the purpose of calculating a time limit for the purposes of section 18.3003 or 18.3005, the following periods shall be excluded: (a) the period beginning on December 21 in any year and ending on January 7 of the next year; and (b) the period during which proceedings are stayed in accordance with subsection 106(3) of the Customs Act , subsection 219(3) of the Excise Act, 2001 or subsection 327(4) of the Excise Tax Act . R.S., 1985, c. 51 (4th Supp.), s. 5; 1990, c. 45, s. 58; 2001, c. 25, s. 102; 2002, c. 22, ss. 399, 408
Tax Court of Canada Act — T-2 18.19
Notice of hearing 18.19 (1) When the date of a hearing has been fixed, a copy of the notice of hearing shall, not later than thirty days before that date, be sent by registered mail to all parties, or served on all parties. Waiver of notice (2) A party to an appeal may waive that party’s right to be notified of a hearing in accordance with subsection (1). R.S., 1985, c. 51 (4th Supp.), s. 5; 2002, c. 8, s. 73
Tax Court of Canada Act — T-2 18.2
Adjournment 18.2 (1) The Court shall adjourn the hearing of an appeal where, in the opinion of the Court, it would be impractical in all the circumstances to proceed on the day fixed for the hearing. Request for adjournment (2) The Court may grant a request by a party to have the hearing of an appeal adjourned where the other parties consent thereto or where it would be appropriate to delay that hearing until judgment has been rendered in another case before the Court or before any other court in Canada in which the issue is the same or substantially the same as that raised in the appeal. R.S., 1985, c. 51 (4th Supp.), s. 5
Tax Court of Canada Act — T-2 18.21
Failure to appear 18.21 (1) Where an appellant does not appear on the day fixed for the hearing, or obtain an adjournment of the hearing, of an appeal, the Court shall, on application by the respondent and whether or not the appellant has received notice of the application, order that the appeal be dismissed, unless the Court is of the opinion that circumstances justify that the appeal be set down for hearing at a later date. Application (2) An appellant whose appeal has been dismissed pursuant to subsection (1) may apply to have the order of dismissal set aside and the appeal set down for hearing. Where order set aside (3) The Court may set aside an order of dismissal made under subsection (1) where (a) it would have been unreasonable in all the circumstances for the appellant to have attended the hearing; and (b) the appellant applied to have the order of dismissal set aside as soon as circumstances permitted the application to be brought but, in any event, not later than one hundred and eighty days after the day on which the order was mailed to the appellant. R.S., 1985, c. 51 (4th Supp.), s. 5
Tax Court of Canada Act — T-2 18.22
Time for judgment 18.22 (1) The Court shall, other than in exceptional circumstances, render judgment on an appeal referred to in section 18 not later than ninety days after the day on which the hearing is concluded. Definition of exceptional circumstances (2) For the purposes of subsection (1), exceptional circumstances includes circumstances in which written material that the Court requires in order to render a judgment was not received in time to permit the Court to consider it and to render judgment within the time limit imposed by that subsection. Copy of decision (3) On the disposition of an appeal referred to in section 18, a copy of the decision and written reasons for the decision, if any, shall be forwarded by registered mail to the Minister of National Revenue and to each party to the appeal. R.S., 1985, c. 51 (4th Supp.), s. 5; 1993, c. 27, s. 220; 2002, c. 8, s. 74
Tax Court of Canada Act — T-2 18.23
Reasons for judgment 18.23 The Court shall give reasons for its judgment but, except where the Court deems it advisable in a particular case to give reasons in writing, the reasons given by it need not be in writing. R.S., 1985, c. 51 (4th Supp.), s. 5
Tax Court of Canada Act — T-2 18.24
Final judgment 18.24 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. 75
Tax Court of Canada Act — T-2 18.25
Costs 18.25 If the Minister of National Revenue appeals a judgment referred to in section 18.24, the reasonable and proper costs of the taxpayer in respect of the appeal shall be paid by Her Majesty in right of Canada. R.S., 1985, c. 51 (4th Supp.), s. 5; 2002, c. 8, s. 75
Tax Court of Canada Act — T-2 18.26
Costs 18.26 (1) The Court may, subject to the rules, award costs. In particular, the Court may award costs to the appellant if the judgment reduces the aggregate of all amounts in issue or the amount of interest in issue, or increases the amount of loss in issue, as the case may be, by more than one half. Consideration of offers (2) The Court may, in deciding whether to award costs, consider any written offer of settlement made at any time after the notice of appeal is filed. R.S., 1985, c. 51 (4th Supp.), s. 5; 1998, c. 19, s. 293; 2006, c. 11, s. 30
Tax Court of Canada Act — T-2 18.27
Regulations 18.27 The Governor in Council may make regulations (a) increasing the amount of $25,000 referred to in paragraph 18(1)(a), section 18.1, paragraph 18.11(2)(b), subsection 18.11(3), and sections 18.12 and 18.13 to any amount that does not exceed $50,000; (b) increasing the amount of $50,000 referred to in paragraph 18(1)(b), and sections 18.1, 18.12 and 18.13 to any amount that does not exceed $100,000; and (c) increasing the amount in dispute referred to in paragraphs 18.3002(3)(c) and 18.3008(c) and subparagraph 18.3009(1)(c)(i) to any amount that does not exceed $12,000. R.S., 1985, c. 51 (4th Supp.), s. 5; 1990, c. 45, s. 59; 1998, c. 19, s. 294; 2006, c. 11, s. 31; 2013, c. 33, s. 28
Tax Court of Canada Act — T-2 18.28
No precedential value 18.28 A judgment on an appeal referred to in section 18 shall not be treated as a precedent for any other case. R.S., 1985, c. 51 (4th Supp.), s. 5
Tax Court of Canada Act — T-2 18.3
Further application 18.3 (1) The provisions of subsection 18(2) and sections 18.1 to 18.28 apply, with such modifications as the circumstances require, in respect of appeals arising under the Petroleum and Gas Revenue Tax Act where the appellant has so elected in the appellant’s notice of appeal or at such later time as may be provided in the rules of Court and the amount of the tax and penalties in issue is equal to or less than $7,000. Inconsistent provisions (2) Where a provision of the Petroleum and Gas Revenue Tax Act is inconsistent with one of the provisions of this Act referred to in subsection (1), the provision of the Petroleum and Gas Revenue Tax Act prevails to the extent of the inconsistency. R.S., 1985, c. 51 (4th Supp.), s. 5
Tax Court of Canada Act — T-2 18.3001
Application — Excise Act, 2001 , Customs Act , and Excise Tax Act 18.3001 Subject to section 18.3002, this section and sections 18.3003, 18.3005 and 18.3008 to 18.302 apply, with any modifications that the circumstances require, to an appeal under (a) the Excise Act, 2001 if (i) a person has so elected in the notice of appeal for an appeal under that Act or at such later time as may be provided in the rules of Court, and (ii) the amount in dispute does not exceed $25,000; (b) Part V.1 of the Customs Act if a person has so elected in the notice of appeal for an appeal under that Act or at such later time as may be provided in the rules of Court; and (c) Part IX of the Excise Tax Act if (i) a person has so elected in the notice of appeal for an appeal under that Act or at such later time as may be provided in the rules of Court, and (ii) the amount in dispute does not exceed $50,000. 1990, c. 45, s. 61; 1998, c. 19, s. 296; 2001, c. 25, s. 104; 2002, c. 22, ss. 401, 408; 2013, c. 33, s. 29
Tax Court of Canada Act — T-2 18.30011
Limit — Excise Act, 2001 18.30011 Every judgment that allows an appeal referred to in paragraph 18.3001(a) is deemed to include a statement that the amount in dispute not be reduced by more than $25,000. 2013, c. 33, s. 29
Tax Court of Canada Act — T-2 18.30012
Limit — Excise Tax Act 18.30012 Every judgment that allows an appeal referred to in paragraph 18.3001(c) is deemed to include a statement that the amount in dispute not be reduced by more than $50,000. 2013, c. 33, s. 29
Tax Court of Canada Act — T-2 18.3002
General procedure to apply 18.3002 (1) If the Attorney General of Canada so requests, the Court shall order that (a) in the case of an appeal referred to in paragraph 18.3001(a) or (b), sections 17.1, 17.2 and 17.4 to 17.8 apply to an appeal in respect of which sections 18.3003, 18.3005 and 18.3008 to 18.302 would otherwise apply; and (b) in the case of an appeal referred to in paragraph 18.3001(c), sections 17.1 to 17.8 apply to an appeal in respect of which sections 18.3003, 18.3005 and 18.3008 to 18.302 would otherwise apply. Time for request (2) A request under subsection (1) shall not be made after sixty days after the day the Registry of the Court transmits to the Minister of National Revenue the notice of appeal unless (a) the Court is satisfied that the Attorney General of Canada became aware of information that justifies the making of the request after the sixty days had elapsed or that the request is otherwise reasonable in the circumstances; or (b) the person who has brought the appeal consents to the making of the request after the sixty days have elapsed. Costs (3) The Court shall, on making an order under subsection (1), order that all reasonable and proper costs of the person who has brought the appeal be borne by Her Majesty in right of Canada where (a) in the case of an appeal under Part V.1 of the Customs Act , the amount in dispute does not exceed $10,000; (b) in the case of an appeal under the Excise Act, 2001 , the total of sales by the person for the prior calendar year did not exceed $1,000,000; and (c) in the case of an appeal under Part IX of the Excise Tax Act , the amount in dispute does not exceed $7,000 and the aggregate of supplies for the prior fiscal year of the person did not exceed $1,000,000. 1990, c. 45, s. 61; 1998, c. 19, s. 297; 2001, c. 25, s. 105; 2002, c. 22, ss. 402, 408; 2013, c. 33, s. 30
Tax Court of Canada Act — T-2 18.30021
Order for general procedure — Excise Act, 2001 18.30021 If, before the start of the hearing of an appeal referred to in paragraph 18.3001(a), it appears to the Court that the amount in dispute exceeds $25,000, the Court shall order that sections 17.1, 17.2 and 17.4 to 17.8 apply in respect of the appeal unless the appellant elects to limit the appeal to $25,000. 2013, c. 33, s. 31
Tax Court of Canada Act — T-2 18.30022
Order for general procedure — Excise Tax Act 18.30022 If, before the start of the hearing of an appeal referred to in paragraph 18.3001(c), it appears to the Court that the amount in dispute exceeds $50,000, the Court shall order that sections 17.1 to 17.8 apply in respect of the appeal unless the appellant elects to limit the appeal to $50,000. 2013, c. 33, s. 31
Tax Court of Canada Act — T-2 18.30023
Order at hearing — Excise Act, 2001 18.30023 If, after the hearing of an appeal referred to in paragraph 18.3001(a) has started but before a judgment is rendered on the appeal, it appears to the Court that the amount in dispute exceeds $25,000, the Court shall, on motion of either party or of its own motion, order that sections 17.1, 17.2 and 17.4 to 17.8 apply with respect to the appeal unless (a) the appellant elects to limit the appeal to $25,000; 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. 2013, c. 33, s. 31
Tax Court of Canada Act — T-2 18.30024
Order at hearing — Excise Tax Act 18.30024 If, after the hearing of an appeal referred to in paragraph 18.3001(c) has started but before a judgment is rendered on the appeal, it appears to the Court that the amount in dispute exceeds $50,000, 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 the appeal unless (a) the appellant elects to limit the appeal to $50,000; 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. 2013, c. 33, s. 31
Tax Court of Canada Act — T-2 18.3003
Time limit for reply to notice of appeal 18.3003 (1) Subject to subsection (2), the Minister of National Revenue shall file a reply to a notice of appeal referred to in section 18.3001 within sixty days after the day the Registry of the Court transmits to that Minister the notice of appeal, unless the person who has brought the appeal consents, before or after the sixty day period has elapsed, to the filing of that reply after the expiration of those sixty days or the Court allows the Minister, on application made before or after the expiration of those sixty days, to file the reply after that period. Where reply not filed in time (2) The Minister of National Revenue may file a reply to a notice of appeal after the period referred to in subsection (1) and, where the Minister does not file the reply within the sixty day period or within the extension of time consented to by the person who has brought the appeal or granted by the Court, the allegations of fact contained in the notice of appeal are presumed to be true for the purposes of the appeal. 1990, c. 45, s. 61; 1993, c. 27, s. 222; 2001, c. 25, s. 106(E)
Tax Court of Canada Act — T-2 18.3004
Time limit — general procedure 18.3004 Where the Court makes an order pursuant to subsection 18.3002(1) in respect of an appeal, or where the person who has brought the appeal has not made an election referred to in section 18.3001 in respect of the appeal, that person may consent to the filing of a reply by the Minister of National Revenue after the day the reply would otherwise be required to be filed. 1990, c. 45, s. 61
Tax Court of Canada Act — T-2 18.3005
Time for hearing 18.3005 (1) Subject to subsection (2), the Court shall fix a date for the hearing of an appeal referred to in section 18.3001 that is not later than one hundred and eighty days or, where the Court is of the opinion that it would be impracticable in the circumstances to fix a date for the hearing of the appeal within that period, three hundred and sixty-five days after the last day on which the Minister of National Revenue must file a reply to the notice of appeal pursuant to subsection 18.3003(1). Exceptional circumstances (2) The Court may, in exceptional circumstances, fix a date for the hearing of an appeal referred to in section 18.3001 at any time after the periods referred to in subsection (1). 1990, c. 45, s. 61; 1993, c. 27, s. 223
Tax Court of Canada Act — T-2 18.3007
Costs 18.3007 (1) The Court may, if the circumstances so warrant, make no order as to costs or order that the person who brought the appeal be awarded costs, notwithstanding that under the rules of Court costs would be adjudged to Her Majesty in right of Canada, or make an order that person be awarded costs, notwithstanding that under the rules of Court no order as to costs would be made, if (a) an order has been made under subsection 18.3002(1) in respect of the appeal; (b) the appeal is not an appeal referred to in subsection 18.3002(3); and (c) in the case of an appeal (i) under Part V.1 of the Customs Act , the amount in dispute does not exceed $50,000, (ii) under the Excise Act, 2001 , the amount in dispute in the appeal does not exceed $50,000 and the aggregate of sales by the person for the prior calendar year did not exceed $6,000,000, or (iii) under Part IX of the Excise Tax Act , the amount in dispute in the appeal does not exceed $50,000 and the aggregate of supplies for the prior fiscal year of the person did not exceed $6,000,000. Time for order (2) Where costs are awarded under subsection (1), the award shall be made at the time of the order disposing of the appeal. 1990, c. 45, s. 61; 2001, c. 25, s. 107; 2002, c. 22, ss. 403, 408
Tax Court of Canada Act — T-2 18.3008
Costs on further appeal 18.3008 If a judgment on an appeal referred to in section 18.3001 is appealed by the Minister of National Revenue under section 27 of the Federal Courts Act , the reasonable and proper costs of the appeal under that section of the person who brought the appeal referred to in section 18.3001 shall be borne by Her Majesty in right of Canada if that appeal was an appeal for which (a) in the case of an appeal under Part V.1 of the Customs Act , the amount in dispute does not exceed $10,000; (b) in the case of an appeal under the Excise Act, 2001 , the amount in dispute does not exceed $25,000 and the aggregate of sales by the person for the prior calendar year did not exceed $1,000,000; and (c) in the case of an appeal under Part IX of the Excise Tax Act , the amount in dispute does not exceed $7,000 and the aggregate of supplies for the prior fiscal year of the person did not exceed $1,000,000. 1990, c. 45, s. 61; 2001, c. 25, s. 108; 2002, c. 8, s. 76, c. 22, ss. 404, 408
Tax Court of Canada Act — T-2 18.3009
Costs 18.3009 (1) In an appeal referred to in section 18.3001, the Court may, subject to the rules of Court, award costs. In particular, the Court may award costs to the person who brought the appeal if the judgment reduces the amount in dispute by more than one half and (a) in the case of an appeal under Part V.1 of the Customs Act , the amount in dispute does not exceed $10,000; (b) in the case of an appeal under the Excise Act, 2001 (i) the amount in dispute does not exceed $25,000, and (ii) the total of sales by the person for the prior calendar year did not exceed $1,000,000; or (c) in the case of an appeal under Part IX of the Excise Tax Act , (i) the amount in dispute does not exceed $7,000, and (ii) the aggregate of supplies for the prior fiscal year of the person did not exceed $1,000,000. Consideration of offers (2) The Court may, in deciding under subsection (1) whether to award costs, consider any written offer of settlement made at any time after the notice of appeal is filed. 1990, c. 45, s. 61; 1998, c. 19, s. 298; 2001, c. 25, s. 109; 2002, c. 22, ss. 405, 408; 2006, c. 11, s. 33
Tax Court of Canada Act — T-2 18.301
Interest accruing 18.301 For the purpose of calculating the amount in dispute in an appeal, 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. 1990, c. 45, s. 61; 1993, c. 27, s. 224
Tax Court of Canada Act — T-2 18.302
Provisions to apply 18.302 The provisions of sections 18.14 and 18.15, subsections 18.16(5) and 18.17(2) and sections 18.19 to 18.24 and 18.28 apply, with such modifications as the circumstances require, in respect of appeals referred to in section 18.3001. 1993, c. 27, s. 224