Tax Court of Canada

The Tax Court of Canada is a national, bilingual, 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/HST), 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 table below provides an overview of the workload of the Judicial and Registry Services Branch in support of the Tax Court of Canada.

Tax Court of Canada 2014–15 2013–14 2012–13 2011–12 2010–11
*For the Tax Court of Canada, “Days in Court” is defined as the number of court sitting days scheduled.
Proceedings Instituted or Filed 5,455 5,316 5,381 4,750 4,222
Court Judgments, Orders and Directions Processed by the Registry 12,751 12,031 9,544 9,637 11,793
Files prepared for hearing and heard in Court 1,128 1,059 914 984 1,182
Days in Court* 1,738 1,835 1,800 1,908 2,126
Recorded Entries 170,241 177,342 147,884 147,484 158,102
Total Dispositions 5,219 5,634 4,406 4,859 4,998
Active Proceedings as of March 31 2014–15 2013–14 2012–13 2011–12 2010–11
Goods and Services Tax 1,248 1,086 1,390 1,299 1,145
Income Tax 6,804 6,410 6,335 5,482 5,616
Employment Insurance and Canada Pension Plan 462 484 470 224 291
Others 19 4 25 157 167
Total 8 533 7 984 8 220 7 162 7 219
Status as of March 31 2014–15 2013–14 2012–13 2011–12 2010–11
Not perfected 1,485 1,134 1,417 1,432 789
Perfected 1,535 1,425 1,897 1,450 2,355
Reserved 125 134 110 95 149
Awaiting timetable 84 154 267 150 107
Scheduled for hearing 1,770 1,466 1,074 1,150 764
Specially Managed Cases 1,490 2,214 1,747 1,454 1,724
Awaiting another decisions 2,044 1,457 1,708 1,431 1,331
Total 8,533 7,984 8,220 7,162 7,219