The Tax Court of Canada: Ubi Jus, Ibi Remedium ("where there is a right, there is a remedy").

• Author: Bowal, Peter
• Position: Tax law

Tax Appeals--Part of the Federal Court System

The Tax Court was created in 1983, replacing the Tax Review Board, under Section 3 of the Tax Court of Canada Act--the primary legislation establishing and governing this court. It is now an independent specialized "court," and not a government-type "review board".

Most Canadians will be forgiven for thinking that they do not have many rights and remedies when it comes to tax law. The Tax Court of Canada, however, gives taxpayers an opportunity to appeal federal government tax disputes to a superior court judge and have them resolved according to the facts and law. The Tax Court of Canada is the first level of appeal for taxpayers.

The Registry is the point of entry to this court. This Registry assists the judges with processing paperwork on the appeals, scheduling hearings throughout Canada, and giving expert guidance and advice to taxpayers on the practices and procedures of the Court.

The Court is headquartered in Ottawa. Judges travel to and convene in over 60 locations across Canada.

The Court consists of a Chief Justice, an Associate Chief Justice, and about twenty other judges. Deputy judges can be appointed to help with the caseload. These deputies are other current or former Canadian judges from other courts.

The Tax Court of Canada has jurisdiction over tax and revenue matters (Section 12). It has exclusive original jurisdiction to hear appeals and references under

* the Income Tax Act,

* the Employment Insurance Act,

* Part IX of the Excise Tax Act (GST),

* the Canada Pension Plan,

* the Old Age Security Act,

* the Petroleum and Gas Revenue Tax Act, and

* the Cultural Property Export and Import Act.

It also has appellate power in the War Veterans Allowance Act and the Civilian War-related Benefits Act.

Appealing to the Tax Court of Canada

If, after filing a Notice of Objection with the Canada Revenue Agency (CRA) and after the CRA's review of your objection, you still dispute the tax bill, you can appeal to the Tax Court of Canada within 90 days from the date of the CRA's review.

You will normally have to explain why you disagree with the CRA's decision. The judge will confirm or modify the tax payable, based on the arguments and evidence, although it is possible to settle the case any time with the CRA. There are two different routes that an appellant taxpayer can take.

Informal Procedure

An informal procedure (s. 18 and informal procedure rules) can be followed, which is intended to...