Acts and Rules
The jurisdiction of the Tax Court of Canada is defined in the Tax Court of Canada Act. Here is a non-exhaustive list of related statutes.
- Income Tax Act
- Part IX of the Excise Tax Act
- Employment Insurance Act
- Canada Pension Plan (R.S.C., 1985, c. C-8)
- Old Age Security Act
- Excise Act, 2001
- Part V.1 of the Customs Act
- Air Travellers Security Charge Act
- Softwood Lumber Products Export Charge Act, 2006
- Petroleum and Gas Revenue Tax Act
- Cultural Property Export and Import Act
- War Veterans Allowance Act
- Civilian War-related Benefits Act
- Veterans Review and Appeal Board Act
- Canada Evidence Act
- Interpretation Act
- Income Tax Conventions Interpretation Act
- Judges Act
Rules
The Tax Court of Canada has a total of seven separate Rules of procedure by which appeals may be heard, depending on the nature of the appeal.
- General Procedure
- Informal Procedure
- Informal Procedure (GST)
- Employment Insurance
- Canada Pension Plan (SOR/90-689)
- Informal Procedure (Customs Act)
- Informal Procedure (Excise Act, 2001)
