GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Tax Court of Canada Act — T-2 18.31
General procedure 18.31 (1) Where an application has been made under section 173 of the Income Tax Act for the determination of a question of law, fact or mixed law and fact, sections 17.1 to 17.8 apply, with such modifications as the circumstances require, in respect of the determination of the question. 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 95 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. R.S., 1985, c. 51 (4th Supp.), s. 5; 1990, c. 45, s. 62; 2001, c. 25, s. 110; 2002, c. 9, ss. 8, 10, c. 22, ss. 406, 408; 2006, c. 13, s. 123; 2018, c. 12, s. 191 2022, c. 5, s. 23 2022, c. 10, s. 150 2022, c. 10, s. 173 2024, c. 15, s. 111 2024, c. 17, s. 95 2024, c. 17, s. 111 2026, c. 3, s. 142
Tax Court of Canada Act — T-2 18.32
Idem 18.32 (1) Where an application has been made under section 174 of the Income Tax Act for the determination of a question of law, fact or mixed law and fact in respect of two or more taxpayers, the application or determination of the question shall, subject to section 18.33, be determined in accordance with sections 17.1 to 17.8, with such modifications as the circumstances require. 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 96 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. R.S., 1985, c. 51 (4th Supp.), s. 5; 1990, c. 45, s. 63; 2002, c. 9, ss. 9, 10, c. 22, s. 407; 2006, c. 13, s. 124; 2018, c. 12, s. 192 2022, c. 5, s. 24 2022, c. 10, s. 151 2022, c. 10, s. 173 2024, c. 15, s. 112 2024, c. 17, s. 96 2024, c. 17, s. 111 2026, c. 3, s. 143
Tax Court of Canada Act — T-2 18.33
Request for informal procedure 18.33 (1) The Attorney General of Canada or any taxpayer in respect of whom an application referred to in section 18.32 is made may request that sections 18.14 and 18.15, subsection 18.22(3) and sections 18.23 to 18.27 apply in respect of the application or determination of the question. Consent — income tax cases (2) Where all parties to an application referred to in subsection 18.32(1) so agree and there is a taxpayer in respect of whom the application is made whose amount of tax and penalties in issue or amount of loss in issue does not exceed the amount referred to in paragraph 18(1)(a) or (b), as the case may be, the Court shall grant the request referred to in subsection (1). Consent — excise tax cases (2.1) Where all parties to an application referred to in subsection 18.32(2) so agree, the Court shall grant the request referred to in subsection (1). Granting of request — income tax cases (3) The Court may grant a request referred to in subsection (1) where it is of the opinion that the interests of justice would best be served by having the provisions referred to in that subsection apply in respect of the application referred to in subsection 18.32(1) and there is a taxpayer in respect of whom the application is made whose amount of tax and penalties in issue or amount of loss in issue does not exceed the amount referred to in paragraph 18(1)(a) or (b), as the case may be. Effect of order (4) Where the Court grants a request referred to in subsection (1), sections 18.14 and 18.15, subsection 18.22(3) and sections 18.23 to 18.27 apply, with such modifications as the circumstances require, to the application or determination of the question. Costs (5) Where the Court dismisses a request referred to in subsection (1), there is a taxpayer in respect of whom the application is made whose amount of tax and penalties in issue or loss in issue does not exceed the amount referred to in paragraph 18(1)(a) or (b), as the case may be, and that taxpayer made or consented to the request, the Court may order the Minister of National Revenue to pay the costs of that taxpayer in respect of the application in accordance with the tariff of costs set out in the rules of Court. R.S., 1985, c. 51 (4th Supp.), s. 5; 1990, c. 45, s. 64
Tax Court of Canada Act — T-2 19
Who may administer oath, etc. 19 (1) All persons authorized to administer affidavits to be used in any of the superior courts of any province may administer oaths and take and receive affidavits, declarations and solemn affirmations in that province to be used in the Court. Idem (2) The Governor in Council may, by commission, empower such person as he or she thinks necessary, within or outside Canada, to administer oaths and to take and receive affidavits, declarations and solemn affirmations in or concerning any proceeding had or to be had in the Court. R.S., 1985, c. T-2, s. 19; 2002, c. 8, s. 81(E)
Tax Court of Canada Act — T-2 19.1
Vexatious proceedings 19.1 (1) If the Court is satisfied, on application, that a person has persistently instituted vexatious proceedings or has conducted a proceeding in a vexatious manner, it may order that no further proceedings be instituted by the person in the Court or that a proceeding previously instituted by the person in the Court not be continued, except by leave of the Court, and may award costs against the person in accordance with the rules of the Court. Attorney General of Canada (2) An application under subsection (1) may be made only with the consent of the Attorney General of Canada, who is entitled to be heard on the application and on any application made under subsection (3). Application for rescission or leave to proceed (3) A person against whom the Court has made an order under subsection (1) may apply to the Court for rescission of the order or for leave to institute or continue a proceeding. Court may grant leave (4) If an application is made to the Court under subsection (3) for leave to institute or continue a proceeding, the Court may grant leave if it is satisfied that the proceeding is not an abuse of process and that there are reasonable grounds for the proceeding. No appeal (5) A decision of the Court under subsection (4) is final and is not subject to appeal. 2002, c. 8, s. 77
Tax Court of Canada Act — T-2 19.2
Constitutional questions 19.2 (1) If the constitutional validity, applicability or operability of an Act of Parliament or its regulations is in question before the Court, the Act or regulations shall not be judged to be invalid, inapplicable or inoperable unless notice has been served on the Attorney General of Canada and the attorney general of each province in accordance with subsection (2). Time of notice (2) The notice must be served at least 10 days before the day on which the constitutional question is to be argued, unless the Court orders otherwise. Notice of appeal (3) The Attorney General of Canada and the attorney general of each province are entitled to notice of any appeal made in respect of the constitutional question. Right to be heard (4) The Attorney General of Canada and the attorney general of each province are entitled to adduce evidence and make submissions to the Court in respect of the constitutional question. Appeal (5) If the Attorney General of Canada or the attorney general of a province makes submissions, that attorney general is deemed to be a party to the proceedings for the purpose of any appeal in respect of the constitutional question. 2002, c. 8, s. 77; 2006, c. 11, s. 34(E)
Tax Court of Canada Act — T-2 20
Rules 20 (1) Subject to the approval of the Governor in Council, rules for regulating the pleadings, practice and procedure in the Court shall be made by the rules committee. Idem (1.1) Without limiting the generality of the foregoing, the rules committee may make rules (a) for oral examinations for discovery of officers of Her Majesty in right of Canada; (b) for discovery and production, and supplying of copies, of documents by Her Majesty in right of Canada; (c) respecting the taking of evidence before a judge or any other qualified person, inside or outside Canada, before or during a proceeding before the Court, and on commission or otherwise, of any person; (d) providing for the reference of any question of fact for inquiry and report by a judge or other person as referee; (e) for the fixing of fees to be paid by a party to the Registry of the Court for payment into the Consolidated Revenue Fund in respect of a proceeding before the Court; (f) providing for the procedure that applies in respect of an appeal that was commenced according to one procedure and becomes an appeal in respect of which the other procedure applies; (g) providing for pre-trial conferences; (h) respecting the use of any means of communication, including telecommunications, for the conduct of proceedings; (h.1) prescribing, for the purposes of subsection 28(1) of the Canada Pension Plan or subsection 103(1) of the Employment Insurance Act , when a determination or a decision on an appeal to the Minister of National Revenue under section 27 of the Canada Pension Plan or section 93 of the Employment Insurance Act , as the case may be, is communicated to a person; (i) for regulating the duties of officers of the Court; (j) for awarding and regulating costs in the Court in favour of or against the Crown as well as other parties and for authorizing the refusal of costs to an appellant who, in circumstances in which the appellant could make an election under section 18, does not make such an election; (k) designating an act or omission of a person to be in contempt of court, respecting the procedure to be followed in proceedings for contempt and establishing penalties for a finding of contempt; (l) for awarding and regulating costs in the Court against a person who is subject to an order under subsection 19.1(1); and (m) empowering an associate judge to exercise any jurisdiction or powers, even though the jurisdiction or powers may be of a judicial nature. When effective (2) No rule made under this section has effect until it has been published in the Canada Gazette . Tabling of rules (3) A copy of every rule made under this section shall be laid before Parliament on any of the first fifteen days after the making thereof that either House of Parliament is sitting. R.S., 1985, c. T-2, s. 20; R.S., 1985, c. 51 (4th Supp.), s. 6; 1993, c. 27, s. 225; 1996, c. 23, s. 185; 2002, c. 8, s. 78 2022, c. 10, s. 369 2022, c. 10, s. 371
Tax Court of Canada Act — T-2 21
Rules remain in force 21 All rules regulating the practice and procedure before the Tax Review Board on July 18, 1983 shall, to the extent that they are not inconsistent with this Act, remain in force until revoked or altered by the Court under section 22 or until otherwise determined. 1980-81-82-83, c. 158, s. 29
Tax Court of Canada Act — T-2 22
Rules committee 22 (1) The rules committee shall be composed of (a) the Chief Justice; (b) the Associate Chief Justice; (c) three judges and one associate judge of the Court that are designated from time to time by the Chief Justice; (c.1) the Chief Administrator of the Courts Administration Service; (d) one representative designated from time to time by the Attorney General of Canada; and (e) two barristers, advocates, attorneys or solicitors designated from time to time by the Attorney General of Canada. President (2) The Chief Justice or, in the Chief Justice’s absence, the Associate Chief Justice shall preside over the rules committee. Rules procedure (3) Where the rules committee proposes to amend, vary or revoke any rule made under section 20 or continued under section 21, or continued under section 28, 29 or 30 of An Act to amend the Tax Court of Canada Act and other Acts in consequence thereof , chapter 51 of the 4th Supplement to the Revised Statutes of Canada, the rules committee (a) shall give notice of the proposed rule by publishing it in the Canada Gazette and shall, in the notice, invite any interested person to make representations in writing with respect thereto within sixty days after the date of the publication; and (b) may, after the expiration of the sixty days referred to in paragraph (a) and subject to the approval of the Governor in Council, implement the proposed rule either as originally published or as revised in such manner as the rules committee deems advisable having regard to any representations made to the rules committee. Expenses (4) Each person referred to in paragraph (1)(e) is entitled to be paid, from the budget of the Court, travel and living expenses incurred in carrying out duties as a member of the rules committee while absent from the person’s ordinary place of residence, but those expenses shall not exceed the maximum limits authorized by Treasury Board directive for employees of the Government of Canada. R.S., 1985, c. T-2, s. 22; R.S., 1985, c. 1 (4th Supp.), s. 44(E), c. 51 (4th Supp.), s. 7; 2002, c. 8, s. 79 2022, c. 10, s. 370 2022, c. 10, s. 371
Tax Court of Canada Act — T-2 23
Designation of Judicial Administrator 23 (1) The Chief Justice may designate an employee of the Courts Administration Service as the Judicial Administrator of the Court. Duties (2) The Judicial Administrator of the Court shall perform any non-judicial work that may be delegated to him or her by the Chief Justice of the Court, in accordance with the instructions given by the Chief Justice, including (a) the making of an order fixing the time and place of a hearing, or adjourning a hearing; and (b) arranging for the distribution of judicial business in the Court. Revocation of designation (3) A designation made under subsection (1) may be revoked at any time and is automatically revoked when the Chief Justice by whom it was made ceases to hold office as Chief Justice. R.S., 1985, c. T-2, s. 23; 2002, c. 8, s. 80
Tax Court of Canada Act — T-2 24
Sittings throughout Canada 24 The Court may sit at such times and at such places throughout Canada as it considers necessary or desirable for the proper conduct of its business. 1980-81-82-83, c. 158, s. 23
Tax Court of Canada Act — T-2 25
Eligibility for supernumerary status and annuities 25 (1) For the purposes of sections 28 and 42 of the Judges Act , a judge shall be deemed to have held judicial office during any period of time during which the judge held office as a member of the Tax Review Board. Idem for Associate Chief Judge (2) For the purposes of an election under section 31 and of section 42 of the Judges Act , the Associate Chief Judge shall be deemed to have held office as such during any period of time during which the Associate Chief Judge held office as Assistant Chairman of the Tax Review Board or as Chief Judge of the Court. R.S., 1985, c. T-2, s. 25; R.S., 1985, c. 51 (4th Supp.), s. 8
Tax Court of Canada Act — T-2 Chief Justice of the Tax Court of Canada
Chief Justice of the Tax Court of Canada (8) The person holding the office of Chief Judge of the Tax Court of Canada on the coming into force of section 1 of this Act continues in office with their title in English being changed to Chief Justice of the Tax Court of Canada.
Tax Court of Canada Act — T-2 Associate Chief Justice of the Tax Court of Canada
Associate Chief Justice of the Tax Court of Canada (9) The person holding the office of Associate Chief Judge of the Tax Court of Canada on the coming into force of section 1 of this Act continues in office with their title in English being changed to Associate Chief Justice of the Tax Court of Canada.
Tax Court of Canada Act — T-2 Deputy judges of Tax Court of Canada
Deputy judges of Tax Court of Canada (10) A person who, on the coming into force of section 1 of this Act, was authorized to act as a deputy judge of the Tax Court of Canada may act as a deputy judge of that Court if requested to do so by the Chief Justice of the Court.
Tax Court of Canada Act — T-2 Letters patent
Letters patent (13) Letters patent under the Great Seal may be issued under the authority of the Governor in Council to each of the persons referred to in subsections (1) to (4), (8) and (9) evidencing the person’s office by virtue of this section.
Tax Court of Canada Act — T-2 Transfer of court employees
Transfer of court employees (14) Nothing in this Act shall be construed as affecting the status of an employee, as defined in subsection 2(1) of the Public Service Employment Act , who, immediately before the coming into force of section 1 of this Act, occupied a position in or was a member of the staff of the Federal Court of Canada or the Tax Court of Canada, except that the employee, on that coming into force, occupies that position in the Courts Administration Service under the authority of the Chief Administrator of that Service.
Tax Court of Canada Act — T-2 372
Prothonotaries 372 For greater certainty, every person who, immediately before the day on which this section comes into force, holds office as prothonotary of the Federal Court, supernumerary prothonotary of the Federal Court, prothonotary of the Tax Court of Canada or supernumerary prothonotary of the Tax Court of Canada continues in office as associate judge of the Federal Court, supernumerary associate judge of the Federal Court, associate judge of the Tax Court of Canada or supernumerary associate judge of the Tax Court of Canada, as the case may be.
Tax Court of Canada Act — T-2 374
Tax Court of Canada Act 374 Despite paragraph 22(1)(c) of the Tax Court of Canada Act , the rules committee referred to in that Act may exercise its powers and perform its duties without the designation, as a member of the rules committee, of a person appointed under section 11.1 of that Act until a person is first appointed under that section.
Tsawwassen First Nation Final Agreement Act — T-21.5 Preamble
Preamble Whereas the Constitution Act, 1982 recognizes and affirms the existing aboriginal and treaty rights of the aboriginal peoples of Canada;
Tsawwassen First Nation Final Agreement Act — T-21.5
Whereas the Tsawwassen First Nation is part of the Coast Salish, an aboriginal people of Canada;
Tsawwassen First Nation Final Agreement Act — T-21.5
Whereas the reconciliation between the prior presence of aboriginal peoples and the assertion of sovereignty by the Crown is of significant social and economic importance to Canadians;
Tsawwassen First Nation Final Agreement Act — T-21.5
Whereas Canadian courts have stated that this reconciliation is best achieved through negotiation;
Tsawwassen First Nation Final Agreement Act — T-21.5
Whereas the Tsawwassen First Nation, the government of Canada and the government of British Columbia have negotiated the Agreement to achieve this reconciliation and to establish a new relationship among them;
Tsawwassen First Nation Final Agreement Act — T-21.5
And whereas the Agreement requires that legislation be enacted by the Parliament of Canada in order for the Agreement to be ratified;
Tsawwassen First Nation Final Agreement Act — T-21.5
Now, therefore, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Tsawwassen First Nation Final Agreement Act — T-21.5 1
Short title 1 This Act may be cited as the Tsawwassen First Nation Final Agreement Act .
Tsawwassen First Nation Final Agreement Act — T-21.5 2
Definitions 2 (1) The following definitions apply in this Act. Agreement means the Tsawwassen First Nation Final Agreement, between the Tsawwassen First Nation, Her Majesty in right of Canada and Her Majesty in right of British Columbia, including any amendments made to it. ( accord ) Tax Treatment Agreement means the Tsawwassen Tax Treatment Agreement referred to in clause 22 of Chapter 20 of the Agreement, including any amendments made to it. ( accord sur le traitement fiscal ) Definitions in the Agreement (2) In this Act, Former Tsawwassen Reserve , Tsawwassen Corporation , Tsawwassen First Nation , Tsawwassen Government , Tsawwassen Lands , Tsawwassen Law , Tsawwassen Member , Tsawwassen Public Institution and Tsawwassen Territory have the same meanings as in Chapter 1 of the Agreement.
Tsawwassen First Nation Final Agreement Act — T-21.5
Agreement means the Tsawwassen First Nation Final Agreement, between the Tsawwassen First Nation, Her Majesty in right of Canada and Her Majesty in right of British Columbia, including any amendments made to it. ( accord )
Tsawwassen First Nation Final Agreement Act — T-21.5
Tax Treatment Agreement means the Tsawwassen Tax Treatment Agreement referred to in clause 22 of Chapter 20 of the Agreement, including any amendments made to it. ( accord sur le traitement fiscal )
Tsawwassen First Nation Final Agreement Act — T-21.5 3
Status of Agreement 3 The Agreement is a treaty and a land claims agreement within the meaning of sections 25 and 35 of the Constitution Act, 1982 .
Tsawwassen First Nation Final Agreement Act — T-21.5 4
Agreement given effect 4 (1) The Agreement is approved, given effect and declared valid and has the force of law. Rights and obligations (2) For greater certainty, any person or body has the powers, rights, privileges and benefits conferred on the person or body by the Agreement and shall perform the duties, and is subject to the liabilities, imposed on the person or body by the Agreement. Third parties (3) For greater certainty, the Agreement is binding on, and may be relied on by, all persons and bodies.
Tsawwassen First Nation Final Agreement Act — T-21.5 5
Inconsistency with Agreement 5 (1) The Agreement prevails over this Act and any other federal law to the extent of any inconsistency between them. Conflict with Act (2) This Act prevails over any other federal law to the extent of any conflict between them.
Tsawwassen First Nation Final Agreement Act — T-21.5 6
Payments out of C.R.F. 6 There shall be paid out of the Consolidated Revenue Fund any sums that are required to meet the monetary obligations of Her Majesty in right of Canada under Chapters 4 and 18 of the Agreement.
Tsawwassen First Nation Final Agreement Act — T-21.5 7
Fee simple estate 7 On the effective date of the Agreement, the Tsawwassen First Nation owns the estate in fee simple, as set out in Chapter 4 of the Agreement, in (a) Tsawwassen Lands referred to in clause 1 of Chapter 4 of the Agreement; and (b) Other Tsawwassen Lands referred to in subclause 18.a of that chapter.
Tsawwassen First Nation Final Agreement Act — T-21.5 8
Tax Treatment Agreement given effect 8 The Tax Treatment Agreement is approved, given effect and declared valid and has the force of law during the period that it is in effect.
Tsawwassen First Nation Final Agreement Act — T-21.5 9
Not a treaty 9 The Tax Treatment Agreement does not form part of the Agreement and is not a treaty or a land claims agreement within the meaning of sections 25 and 35 of the Constitution Act, 1982 .
Tsawwassen First Nation Final Agreement Act — T-21.5 10
Powers of Minister of Fisheries and Oceans 10 Despite section 7 of the Fisheries Act , the Minister of Fisheries and Oceans may, on behalf of Her Majesty in right of Canada, enter into and implement the Tsawwassen First Nation Harvest Agreement referred to in clause 102 of Chapter 9 of the Agreement, including any amendments made to it.
Tsawwassen First Nation Final Agreement Act — T-21.5 11
Not a treaty 11 That Harvest Agreement does not form part of the Agreement and is not a treaty or a land claims agreement within the meaning of sections 25 and 35 of the Constitution Act, 1982 .