The Courts We Serve

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 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 2015–16 2014–15 2013–14 2012–13 2011–12
*For the Tax Court of Canada, “Days in Court” is defined as the number of court sitting days scheduled.
Proceedings Instituted or Filed 5,892 5,455 5,316 5,381 4,750
Court Judgments, Orders and Directions Processed by the Registry 12,618 12,751 12,031 9,544 9,637
Files prepared for hearing and heard in Court 914 1,128 1,059 914 984
Days in Court* 2,026 1,738 1,835 1,800 1,908
Recorded Entries 177,380 170,241 177,342 147,884 147,484
Total Dispositions 4,985 5,219 5,634 4,406 4,859
Active Proceedings as of March 31 2015–16 2014–15 2013–14 2012–13 2011–12
Goods and Services Tax 1,417 1,248 1,086 1,390 1,299
Income Tax 7,722 6,804 6,410 6,335 5,482
Employment Insurance and Canada Pension Plan 293 462 484 470 224
Others 42 19 4 25 157
Total 9,474 8,533 7,984 8,220 7,162
Status as of March 31 2015–16 2014–15 2013–14 2012–13 2011–12
Not perfected 1,207 1,485 1,134 1,417 1,432
Perfected 2,119 1,535 1,425 1,897 1,450
Reserved 132 125 134 110 95
Awaiting timetable 114 84 154 267 150
Scheduled for hearing 1,295 1,770 1,466 1,074 1,150
Specially Managed Cases 2,557 1,490 2,214 1,747 1,454
Awaiting another decision 2,050 2,044 1,457 1,708 1,431
Total 9,474 8,533 7,984 8,220 7,162