Tax Court of Canada

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
Recorded Entries 183,351 177,380 170,241 177,342 147,884
Total Dispositions 5,347 4,985 5,219 5,634 4,406
Active Proceedings as of March 31
Goods and Services Tax 1,592 1,417 1,248 1,086 1,390
Income Tax 8,586 7,722 6,804 6,410 6,335
Employment Insurance and Canada Pension Plan 336 293 462 484 470
Others 42 42 19 4 25
Total 10,556 9,474 8,533 7,984 8,220
Status as of March 31
Not perfected 1,271 1,207 1,485 1,134 1,417
Perfected 2,861 2,119 1,535 1,425 1,897
Reserved 88 132 125 134 110
Awaiting timetable 180 114 84 154 267
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
Total 10,556 9,474 8,533 7,984 8,220
*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.