Tax Court of Canada Act

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Sections461

• 1Short title

  This Act may be cited as the Tax Court of Canada Act.

• 2Definitions

  In this Act,

• 2[p2]Repealed

  Associate Chief Judge[Repealed, 2002, c. 8, s. 59]

• 2[p3]

  Associate Chief Justice means the Associate Chief Justice of the Court; (juge en chef adjoint)

• 2[p4]Repealed

  Chief Judge[Repealed, 2002, c. 8, s. 59]

• 2[p5]

  Chief Justice means the Chief Justice of the Court; (juge en chef)

• 2[p6]

  Court means the Tax Court of Canada; (Cour)

• 2[p7]

  judge means a judge of the Court and, unless the context otherwise requires, includes the Chief Justice and Associate Chief Justice; (juge)

• 2[p8]

  Registry means a registry established by the Chief Administrator of the Courts Administration Service pursuant to the Courts Administration Service Act for the purposes of this Act. (greffe)

• 2.1Interpretation

  For the purposes of this Act, the aggregate of all amounts means the total of all amounts assessed or determined by the Minister of National Revenue under the Income Tax Act, but does not include any amount of interest or any amount of loss determined by that Minister.

• 2.2Idem
• 2.2(1)

  For the purposes of this Act, the aggregate of supplies for the prior fiscal year of a person means the total value of all supplies, within the meaning of Part IX of the Excise Tax Act, made by the person in the last complete fiscal year, within the meaning of that Part, that ended at least six months before the day the notice of appeal for a particular appeal of that person was filed.

• 2.2(2)Definition of amount in dispute

  For the purposes of this Act, the amount in dispute in an appeal means

• 2.2(2)(a )

  in the case of an appeal under Part V.1 of the Customs Act , the total of all amounts assessed by the Minister of National Revenue under section 97.44 of that Act;

• 2.2(2)(b)

  in the case of an appeal under the Excise Act, 2001,

• 2.2(2)(b)(i)

  the amount of duty, refund or relief that is in issue in the appeal,

• 2.2(2)(b)(ii)

  any interest under that Act that is in issue in the appeal, and

• 2.2(2)(b)(iii)

  any amount of duty, refund or relief under that Act, that is likely to be affected by the appeal in any other appeal, assessment or proposed assessment of the person who has brought the appeal; and

• 2.2(2)(c)

  in the case of an appeal under Part IX of the Excise Tax Act,

• 2.2(2)(c)(i)

  the amount of tax, net tax and rebate, within the meaning of that Part, that is in issue in the appeal,

• 2.2(2)(c)(ii)

  any penalty under that Part that is in issue in the appeal, and

• 2.2(2)(c)(iii)

  any amount of tax, net tax or rebate, within the meaning of that Part, that is likely to be affected by the appeal in any other appeal, assessment or proposed assessment of the person who has brought the appeal.

• 3Tax Court of Canada continued

  The Tax Court of Canada is continued under the name of the Tax Court of Canada as a superior court of record.

• 4Constitution of Court
• 4(1)

  The Tax Court of Canada shall consist of the following judges:

• 4(1)(a)

  a chief justice called the Chief Justice of the Tax Court of Canada;

• 4(1)(b)

  an associate chief justice called the Associate Chief Justice of the Tax Court of Canada; and

• 4(1)(c)

  not more than 23 other judges.

• 4(2)Appointment of judges

  The judges of the Court shall be appointed by the Governor in Council by commission under the Great Seal.

• 4(3)Who may be appointed judge

  Subject to subsection (4), any person may be appointed a judge of the Court who

• 4(3)(a)

  is or has been a judge of a superior court in Canada;

• 4(3)(b)

  is or has been a barrister or advocate of at least ten years standing at the bar of any province, or

• 4(3)(c)

  has, for an aggregate of at least ten years,

• 4(3)(c)(i)

  been a barrister or advocate at the bar of any province, and

• 4(3)(c)(ii)

  after becoming a barrister or advocate at the bar of any province, exercised powers and performed duties and functions of a judicial nature on a full-time basis in respect of a position held pursuant to a law of Canada or a province.

• 4(4)Chief Justice or Associate Chief Justice to be from Quebec

  Either the Chief Justice or the Associate Chief Justice shall be a person who is or was a member of the bar of the Province of Quebec.

• 5Chief 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.

• 5(2)Rank and precedence among other judges

  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.

• 5(3)Incapacity of Chief Justice, etc.

  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

• 5(3)(a)

  by the Associate Chief Justice;

• 5(3)(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

• 5(3)(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.

• 6Residence 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.

• 6(2)Repealed

  [Repealed, 2002, c. 8, s. 63]

• 7Tenure 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.

• 7(2)Cessation of office

  A judge shall cease to hold office on attaining the age of seventy-five years.

• 7(3)Transitional

  A judge of the Court who holds office on March 1, 1987 may retire at the age of seventy years.

• 8Oath 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.

• 8(2)How administered

  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.

• 9Deputy 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.

• 9(2)Consent required

  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.

• 9(3)Approval of Governor in Council

  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.

• 9(4)Salary

  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.

• 10Supernumerary judges

  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.

• 11Additional office of judge

  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.

• 11.1Associate 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.

• 11.1(2)Number of associate judges

  The Governor in Council may, by regulation, fix the number of associate judges that may be appointed under subsection (1).

• 11.1(3)Supernumerary associate judges

  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.

• 11.1(4)Powers and duties

  The powers, duties and functions of the associate judges shall be determined by the rules of the Court.

• 11.1(5)Salary, allowances and annuities

  Each associate judge shall be paid a salary, and the allowances and annuities, provided for under the Judges Act.

• 11.1(6)Workload — supernumerary associate judges

  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.

• 11.1(7)Immunity from liability

  An associate judge shall have the same immunity from liability as a judge of the Court.

• 11.1(8)Term of office

  An associate judge shall hold office during good behaviour but may be removed by the Governor in Council for cause.

• 11.1(9)Cessation of office

  An associate judge shall cease to hold office on becoming 75 years old.

• 12Jurisdiction
• 12(1)

  The Court has exclusive original jurisdiction to hear and determine references and appeals to the Court on matters arising under the Canada Pension Plan, the Cultural Property Export and Import Act, Part IX of the Excise Tax Act, the Old Age Security Act, the Petroleum and Gas Revenue Tax Act, Part V.1 of the Customs Act, the Income Tax Act, the Employment Insurance Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Softwood Lumber Products Export Charge Act, 2006, the Disability Tax Credit Promoters Restrictions Act, Part 1 of the Greenhouse Gas Pollution Pricing Act, the Underused Housing Tax Act, the Select Luxury Items Tax Act and the Global Minimum Tax Act when references or appeals to the Court are provided for in those Acts.

• 12(1.1)Jurisdiction — Canada Disability Benefit Act

  The Court has exclusive original jurisdiction to hear and determine references on matters arising under the Canada Disability Benefit Act and referred to in subsection 66(2) of the Department of Employment and Social Development Act.

• 12(2)Jurisdiction

  The Court has exclusive original jurisdiction to hear and determine appeals on matters arising under the War Veterans Allowance Act and the Civilian War-related Benefits Act and referred to in section 33 of the Veterans Review and Appeal Board Act.

• 12(3)Further jurisdiction

  The Court has exclusive original jurisdiction to hear and determine questions referred to it under section 310 or 311 of the Excise Tax Act, section 97.58 of the Customs Act, section 173 or 174 of the Income Tax Act, section 51 or 52 of the Air Travellers Security Charge Act, section 204 or 205 of the Excise Act, 2001, section 62 or 63 of the Softwood Lumber Products Export Charge Act, 2006, section 121 or 122 of the Greenhouse Gas Pollution Pricing Act, section 45 or 46 of the Underused Housing Tax Act, section 105 or 106 of the Select Luxury Items Tax Act or section 95 or 96 of the Global Minimum Tax Act.

• 12(4)Extensions of time

  The Court has exclusive original jurisdiction to hear and determine applications for extensions of time under subsection 28(1) of the Canada Pension Plan, section 33.2 of the Cultural Property Export and Import Act, section 304 or 305 of the Excise Tax Act, section 97.51 or 97.52 of the Customs Act, section 166.2 or 167 of the Income Tax Act, subsection 103(1) of the Employment Insurance Act, section 45 or 47 of the Air Travellers Security Charge Act, section 197 or 199 of the Excise Act, 2001, section 115 or 117 of the Greenhouse Gas Pollution Pricing Act, section 39 or 41 of the Underused Housing Tax Act, section 99 or 101 of the Select Luxury Items Tax Act or section 89 or 91 of the Global Minimum Tax Act.

• 12(5)Postponements of suspensions to issue tax receipts

  The Court has exclusive original jurisdiction to hear and determine applications referred to in subsection 188.2(4) of the Income Tax Act by a registered charity for a postponement of a period of suspension of the authority of the charity to issue official receipts referred to in Part XXXV of the Income Tax Regulations.

• 13Contempt against Court

  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.

• 14Sittings
• 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.

• 14(2)Arrangements to be made by Chief Justice

  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.

• 14(3)Hearing in different places

  A proceeding before the Court may, by order of the Court, be heard partly at one place and partly at another.

• 14.1Police force

  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.

• 15Time limits and holidays

  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.

• 16Giving of judgment after judge ceases to hold office

  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.

• 16.1Hearings in camera

  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.

• 16.2Discontinuance
• 16.2(1)

  A party who instituted a proceeding in the Court may, at any time, discontinue that proceeding by written notice.

• 16.2(2)Effect of discontinuance

  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.

• 16.3Costs against the Crown to be paid out of Consolidated Revenue Fund

  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.

• 17Application

  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.

• 17.1Right 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.

• 17.1(1.1)Right to appear — other

  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.

• 17.1(2)Officers of the Court

  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.

• 17.2How 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.

• 17.2(2)Filing date

  An originating document is deemed to be filed on the day on which it is received by the Registry of the Court.

• 17.2(3)Service of originating document

  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.

• 17.2(4)Certificate

  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.

• 17.2(5)Certificate to be evidence

  A certificate is evidence of the dates of filing and service.

• 17.3Examinations 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.

• 17.3(2)Examinations for discovery — Excise Tax Act

  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.

• 17.3(3)Consideration on application

  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.

• 17.3(4)Mandatory examination

  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.

• 17.4Judgment shall be mailed

  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.

• 17.5Costs 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.

• 17.5(2)Amounts to Receiver General

  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.

• 17.6Appeals to Federal Court of Appeal

  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.

• 17.7Procedure

  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.

• 17.8Fees to be paid to Receiver General

  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.

• 18Application — 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

• 18(1)(a)

  the aggregate of all amounts in issue is equal to or less than $25,000; or

• 18(1)(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.

• 18(2)Other appeals — Income Tax Act

  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

• 18(2)(a)

  an amount of interest assessed under the Income Tax Act; or

• 18(2)(b)

  the validity of a suspension referred to in subsection 188.2(2) of that Act.

• 18.1Limit

  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.

• 18.11General 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.

• 18.11(2)When Court must order that general procedure apply

  The Court shall grant an application under subsection (1) where

• 18.11(2)(a)

  the outcome of the appeal is likely to affect

• 18.11(2)(a)(i)

  any other appeal of the appellant, or

• 18.11(2)(a)(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

• 18.11(2)(b)

  the aggregate of all amounts exceeds $25,000.

• 18.11(2)(b)(i)

  in issue in the appeal,

• 18.11(2)(b)(ii)

  likely to be affected in the other appeal referred to in subparagraph (a)(i), and

• 18.11(2)(b)(iii)

  likely to be affected in the other assessment or proposed assessment referred to in subparagraph (a)(ii),

• 18.11(3)General procedure applies — interest exceeding $25,000

  The Court shall grant an application under subsection (1) if the amount of interest that is in issue in an appeal exceeds $25,000.

• 18.11(4)Interest accruing

  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.

• 18.11(5)Test case

  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.

• 18.11(6)Costs

  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.

• 18.12Order 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

• 18.12(1)(a)

  the aggregate of all amounts in issue exceeds $25,000; or

• 18.12(1)(b)

  the amount of the loss in issue exceeds $50,000.

• 18.12(2)Limitation

  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.

• 18.13Order 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

• 18.13(1)(a)

  the aggregate of all amounts in issue exceeds $25,000; or

• 18.13(1)(b)

  the amount of loss in issue exceeds $50,000.

• 18.13(2)Limitation

  Subsection (1) does not apply if

• 18.13(2)(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

• 18.13(2)(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.

• 18.14Right to appear

  All parties to an appeal referred to in section 18 may appear in person or may be represented by counsel or an agent.

• 18.15How 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.

• 18.15(2)Filing date

  An originating document is deemed to be filed on the day on which it is received by the Registry of the Court.

• 18.15(3)Hearing

  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.

• 18.16Time 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.

• 18.16(2)Exception

  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.

• 18.16(3)Time after refusal

  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 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.

• 18.16(3)(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

• 18.16(3)(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,

• 18.16(4)Where reply not filed in time

  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.

• 18.16(5)Interpretation

  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.

• 18.17Time 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).

• 18.17(1.1)Exceptional circumstances

  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).

• 18.17(2)Request for time extension

  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.

• 18.18Periods excluded
• 18.18(1)

  For the purpose of calculating a time limit for the purpose of section 18.16, 18.17 or 18.22,

• 18.18(1)(a)

  the period beginning on December 21 in any year and ending on January 7 of the next year shall be excluded; and

• 18.18(1)(b)

  the period during which proceedings are stayed in accordance with subsection 239(4) of the Income Tax Act shall be excluded.

• 18.18(2)Calculation of time limits

  For the purpose of calculating a time limit for the purposes of section 18.3003 or 18.3005, the following periods shall be excluded:

• 18.18(2)(a)

  the period beginning on December 21 in any year and ending on January 7 of the next year; and

• 18.18(2)(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.

• 18.19Notice 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.

• 18.19(2)Waiver of notice

  A party to an appeal may waive that party’s right to be notified of a hearing in accordance with subsection (1).

• 18.2Adjournment
• 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.

• 18.2(2)Request for adjournment

  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.

• 18.21Failure 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.

• 18.21(2)Application

  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.

• 18.21(3)Where order set aside

  The Court may set aside an order of dismissal made under subsection (1) where

• 18.21(3)(a)

  it would have been unreasonable in all the circumstances for the appellant to have attended the hearing; and

• 18.21(3)(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.

• 18.22Time 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.

• 18.22(2)Definition of exceptional circumstances

  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.

• 18.22(3)Copy of decision

  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.

• 18.23Reasons for judgment

  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.

• 18.24Final judgment

  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.

• 18.25Costs

  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.

• 18.26Costs
• 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.

• 18.26(2)Consideration of offers

  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.

• 18.27Regulations

  The Governor in Council may make regulations

• 18.27(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;

• 18.27(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

• 18.27(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.

• 18.28No precedential value

  A judgment on an appeal referred to in section 18 shall not be treated as a precedent for any other case.

• 18.29Other 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