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 federal statutes. 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 TCC is established by section 4 of the Tax Court of Canada Act, R.S.C., 1985, c. T-2. Further information on the TCC can be found at www.tcc-cci.gc.ca.

The table below provides an overview of the workload of the TCC.

Tax Court of Canada 2019–20 2018–19 2017–18 2016–17 2015–16
Proceedings Instituted or Filed 4,684 5,211 5,132 6,390 5,892
Court Judgments, Orders and Directions Processed by the Registry 13,603 13,759 12,968 14,482 12,618
Files prepared for hearing and heard in Court 883 888 774 887 914
Days in Court* 3,138 3,260 2,730 2,930 3,099
Recorded Entries 177,820 181,006 177,431 183,351 177,380
Total Dispositions 4,935 4,968 5,359 5,347 4,985
Active Proceedings as of March 31
Goods and Services Tax / Harmonized Sales Tax (GST/HST) 1,453 1,390 1,529 1,592 1,417
Income Tax 8.727 8,680 8,431 8,586 7,722
Employment Insurance and Canada Pension Plan 298 347 378 336 293
Others 31 54 40 42 42
Total 10,509 10,471 10,378 10,556 9,474
Status as of March 31
Not perfected 918 1,086 1,003 1,271 1,207
Perfected 3,513 2,719 2,387 2,861 2,119
Reserved 669 143 81 88 132
Awaiting timetable 151 188 193 180 114
Scheduled for hearing 963 1,536 1,818 1,572 1,295
Specially Managed Cases 2,014 2,571 2,410 2,383 2,557
Awaiting another decision 2,281 2,228 2,486 2,201 2,050
Total 10,509 10,471 10,378 10,556 9,474
*For the TCC, “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.