Tax Court of Canada Act — T-2 18.29
Other applications 18.29 (1) The provisions of sections 18.14 and 18.15, other than the reference to filing fees, subsection 18.18(1), section 18.19, subsection 18.22(3) and sections 18.23 and 18.24 apply, with any modifications that the circumstances require, in respect of appeals arising under (a) Part I of the Canada Pension Plan ; (b) Parts IV, VII and VII.1 of the Employment Insurance Act ; (c) the Old Age Security Act , to the extent that a ground of the appeal involves a decision or determination as to income; (d) the War Veterans Allowance Act , or Part XI of the Civilian War-related Benefits Act from an adjudication of the Veterans Review and Appeal Board as to what constitutes income or as to the source of income; and (e) the Canada Disability Benefit Act , to the extent that a ground of the appeal involves a decision or determination as to income. Inconsistent provisions (2) Where an appeal arises out of one of the Acts referred to in subsection (1) and that Act contains a provision that is inconsistent with one of the provisions of this Act referred to in that subsection, the provision of the Act out of which the appeal arises prevails to the extent of the inconsistency. Extension of time and postponements of suspensions (3) The provisions referred to in subsection (1) also apply, with any modifications that the circumstances require, in respect of applications for (a) an extension of time under (i) subsection 28(1) of the Canada Pension Plan , (ii) section 33.2 of the Cultural Property Export and Import Act , (iii) section 97.51 or 97.52 of the Customs Act , (iv) subsection 103(1) of the Employment Insurance Act , (v) section 197 or 199 of the Excise Act, 2001 , (vi) section 304 or 305 of the Excise Tax Act , (vi.01) section 88 or 90 of the Global Minimum Tax Act , (vi.1) section 115 or 117 of the Greenhouse Gas Pollution Pricing Act , (vii) section 166.2 or 167 of the Income Tax Act , (viii) section 56 or 58 of the Softwood Lumber Products Export Charge Act, 2006 , (ix) section 39 or 41 of the Underused Housing Tax Act , or [2022, c. 10, s. 173] (x) section 99 or 101 of the Select Luxury Items Tax Act , and [2022, c. 10, s. 173] (xi) [Repealed, 2026, c. 3, s. 141] (b) a postponement of a portion of a period of suspension of authority to issue tax receipts under subsection 188.2(4) of the Income Tax Act . Reasons for judgment — extensions of time and postponements (4) In respect of an application for an extension of time under the provisions referred to in paragraph (3)(a) or for a postponement referred in paragraph (3)(b), if either party to the application makes a request to the Court for reasons for its judgment, the Court shall give such reasons but those reasons need not be in writing. R.S., 1985, c. 51 (4th Supp.), s. 5; 1990, c. 45, s. 60; 1991, c. 49, s. 222; 1992, c. 24, s. 19; 1993, c. 27, s. 221; 1994, c. 26, s. 67(E); 1995, c. 18, s. 99, c. 38, s. 7; 1996, c. 23, s. 184; 1998, c. 19, s. 295; 1999, c. 10, s. 47; 2000, c. 30, s. 178; 2001, c. 25, s. 103; 2002, c. 9, ss. 7, 10, c. 22, ss. 400, 408; 2005, c. 19, s. 63; 2006, c. 11, s. 32, c. 13, s. 122; 2009, c. 33, s. 33; 2018, c. 12, s. 190 2022, c. 5, s. 22 2022, c. 10, s. 149 2022, c. 10, s. 173 2024, c. 15, s. 110 2024, c. 17, s. 94 2024, c. 17, s. 410 2026, c. 3, s. 141