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

 

Tax Court of Canada Act

  SHORT TITLE
              1. Short title
  INTERPRETATION
              2. Definitions
              2.1 Interpretation
              2.2 Idem
  THE COURT
              3. Tax Court of Canada continued
  THE JUDGES
              4. Constitution of Court
              5. Chief Justice and Associate Chief Justice to have rank and precedence over all judges
              6. Residence of judges
              7. Tenure of office
              8. Oath of office
              9. Deputy judges of the Court
              10. Supernumerary judges
              11. Additional office of judge
  JURISDICTION AND POWERS OF THE COURT
              12. Jurisdiction
              13. Contempt against Court
  PROCEEDINGS BEFORE THE COURT
              14. Sittings
              14.1 Police force
              15. Time limits and holidays
              16. Giving of judgment after judge ceases to hold office
              16.1 Hearings in camera
              16.2 Discontinuance
              16.3 Costs against the Crown to be paid out of Consolidated Revenue Fund
    General Procedure
              17. Application
              17.1 Right to appear
              17.2 How proceeding instituted
              17.3 Examinations for discovery
              17.4 Judgment shall be mailed
              17.5 Costs adjudged to Her Majesty in right of Canada
              17.6 Appeals to Federal Court of Appeal
              17.7 Procedure
              17.8 Fees to be paid to Receiver General
    Informal Procedure
              18. Application — Income Tax Act
              18.1 Limit
              18.11 General procedure to apply
              18.12 Order for general procedure
              18.13 Order at hearing
              18.14 Right to appear
              18.15 No special form of appeal
              18.16 Time limit for reply to notice of appeal
              18.17 Time for hearing
              18.18 Periods excluded
              18.19 Notice of hearing
              18.2 Adjournment
              18.21 Failure to appear
              18.22 Time for judgment
              18.23 Reasons for judgment
              18.24 Final judgment
              18.25 Costs
              18.26 Filing fee and costs
              18.27 Regulations
              18.28 No precedential value
              18.29 Other applications
              18.3 Further application
              18.3001 Application — Customs Act, Excise Act, 2001 and Excise Tax Act
              18.3002 General procedure to apply
              18.3003 Time limit for reply to notice of appeal
              18.3004 Time limit — general procedure
              18.3005 Time for hearing
              18.3006
              18.3007 Costs
              18.3008 Costs on further appeal
              18.3009 Costs — appeal under Customs Act, Excise Act, 2001 or Excise Tax Act
              18.301 Interest accruing
              18.302 Provisions to apply
    References
              18.31 General procedure
              18.32 Idem
              18.33 Request for informal procedure
  OATHS AND AFFIDAVITS
              19. Who may administer oath, etc.
  GENERAL
              19.1 Vexatious proceedings
              19.2 Constitutional questions
  RULES
              20. Rules
              21. Rules remain in force
              22. Rules committee
  ADMINISTRATION OF COURT
              23. Designation of Judicial Administrator
              24. Sittings throughout Canada
  TRANSITIONAL
              25. Eligibility for supernumerary status and annuities