Tax Court of Canada (TCC)

The TCC is a national, bilingual, superior court of record, 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, R.S.C., 1985, c. 1, Part IX of the Excise Tax Act, R.S.C., 1985, c. E-1 (GST/HST), Part IV of the Employment Insurance Act, S.C. 1996, c. 23, and Part I of the Canada Pension Plan, R.S.C., 1985, c. C-8. The constitution of the Tax Court of Canada is established by section 4 of the Tax Court of Canada Act, R.S.C., 1985, c. T-2. 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 TCC.

Tax Court of Canada 2017–18 2016–17 2015–16 2014–15 2013–14
Proceedings Instituted or Filed 5,132 6,390 5,892 5,455 5,316
Court Judgments, Orders and Directions Processed by the Registry 12,968 14,482 12,618 12,751 12,031
Files prepared for hearing and heard in Court 774 887 914 1,128 1,059
Days in Court* 2,247 2,465 2,553 2,213 2,373
Recorded Entries 117,431 183,351 177,380 170,241 177,342
Total Dispositions 5,359 5,347 4,985 5,219 5,634
Active Proceedings as of March 31
Goods and Services Tax 1,529 1,592 1,417 1,248 1,086
Income Tax 8,431 8,586 7,722 6,804 6,410
Employment Insurance and Canada Pension Plan 378 336 293 462 484
Others 40 42 42 19 4
Total 10,378 10,556 9,474 8,533 7,984
Status as of March 31
Not perfected 1,003 1,271 1,207 1,485 1,134
Perfected 2,387 2,861 2,119 1,535 1,425
Reserved 81 88 132 125 134
Awaiting timetable 193 180 114 84 154
Scheduled for hearing 1,818 1,572 1,295 1,770 1,466
Specially Managed Cases 2,410 2,383 2,557 1,490 2,214
Awaiting another decision 2,486 2,201 2,050 2,044 1,457
Total 10,378 10,556 9,474 8,533 7,984
*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.