The Tax Court of Canada is a national, bilingual, superior court of records, which has exclusive original jurisdiction to hear appeals and references pursuant to 14 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||2016–17||2015–16||2014–15||2013–14||2012–13|
|Proceedings Instituted or Filed||6,390||5,892||5,455||5,316||5,381|
|Court Judgments, Orders and Directions Processed by the Registry||14,482||12,618||12,751||12,031||9,544|
|Files prepared for hearing and heard in Court||887||914||1,128||1,059||914|
|Days in Court*||2,465||2,553||2,213||2,373||2,253|
|Active Proceedings as of March 31|
|Goods and Services Tax||1,592||1,417||1,248||1,086||1,390|
|Employment Insurance and Canada Pension Plan||336||293||462||484||470|
|Status as of March 31|
|Scheduled for hearing||1,572||1,295||1,770||1,466||1,074|
|Specially Managed Cases||2,383||2,557||1,490||2,214||1,747|
|Awaiting another decision||2,201||2,050||2,044||1,457||1,708|
|*For the Tax Court of Canada, “Days in Court” is defined as the number of court sitting days scheduled which include conference call days, courtroom scheduled sitting days and on duty judge days.|