The Courts We Support

Tax Court of Canada


The Tax Court of Canada is a national, bilingual, bijural, superior court of record, which has exclusive original jurisdiction to hear appeals and references pursuant to fourteen acts of Parliament. Most of the appeals filed with the Court are on matters arising under: Income Tax Act, Part IX of the Excise Tax Act (GST), Part IV of the Employment Insurance Act, and Part I of the Canada Pension Plan. The constitution of the Tax Court of Canada is established by section 4 of the Tax Court of Canada Act.

Further information on the Tax Court of Canada can be found at: www.tcc-cci.gc.ca.

The following statistics provide a record of the workload handled by the employees of the Judicial and Registry Services Branch in support of the Tax Court of Canada.

Tax Court of Canada 2013-14 2012-2013 2011-12 2010-11 2009-10

*For the Tax Court of Canada, "Days in Court" is defined as the number of court sitting days scheduled.

Proceedings Instituted or Filed 5,316 5,381 4,750 4,222 4,444
Court Judgments, Orders and Directions Processed by the Registry 12,031 9,544 9,637 11,793 10,333
Files prepared for hearing and heard in Court 1,059 914 984 1,182 1,175
Days in Court* 1,835 1,800 1,908 2,126 2,066
Recorded Entries 177,342 147,884 147,484 158,102 145,614
Total Dispositions 5,634 4,406 4,859 4,998 4,373
Active Proceedings as of March 31 2013-14 2012-13 2011-12 2010-11 2009-10
Goods and Services Tax 1,086 1,390 1,299 1,145 1,014
Income Tax 6,410 6,335 5,482 5,616 6,152
Employment Insurance and Canada Pension Plan 484 470 224 291 593
Others 4 25 157 167 277
Total 7,984 8,220 7,162 7,219 8,036
Status  as of March 31 2013-14 2012-13 2011-12 2010-11 2009-10
Not perfected 1,134 1,417 1,432 789 815
Perfected 1,425 1,897 1,450 2,355 2,772
Reserved 134 110 95 149 160
Awaiting timetable 154 267 150 107 212
Scheduled for hearing 1,466 1,074 1,150 764 904
Specially Managed Cases 2,214 1,747 1,454 1,724 1,811
Awaiting another decision 1,457 1,708 1,431 1,331 1,362
Total 7,984 8,220 7,162 7,219 8,036