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.

Table 4 below provides an overview of the workload of the TCC by fiscal year.

TABLE 4: TAX COURT OF CANADA WORKLOAD*

2020—21 2019—20 2018—19 2017—18 2016—17
Proceedings Instituted or Filed 2,235 4,684 5,211 5,132 6,390
Court Judgments, Orders and Directions Processed by the Registry 7,043 13,603 13,759 12,968 14,482
Files prepared for hearing and heard in Court 273 883 888 774 887
Recorded Entries 91,329 177,820 181,006 177,431 183,351
Total Dispositions 2,626 4,935 4,968 5,359 5,347
Active Proceedings as of March 31
Goods and Services Tax / Harmonized Sales Tax (GST/HST) 1,539 1,453 1,390 1,529 1,592
Income Tax 8,576 8,727 8,680 8,431 8,586
Employment Insurance and Canada Pension Plan 301 298 347 378 336
Others 40 31 54 40 42
Total 10,456 10,509 10,471 10,378 10,556
Status as of March 31
Not perfected 820 918 1,086 1,003 1,271
Perfected 4,719 3,513 2,719 2,387 2,861
Reserved 47 669 143 81 88
Awaiting timetable 107 151 188 193 180
Scheduled for hearing 740 963 1,536 1,818 1,572
Specially Managed Cases 1,964 2,014 2,571 2,410 2,383
Awaiting another decision 2,059 2,281 2,228 2,486 2,201
Total 10,456 10,509 10,471 10,378 10,556
*Data limitations prevent reporting on TCC Days in Court.

Source: Appeals System Plus