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Appeals from the Tax Court of Canada

Federal Courts Act, R.S.C., 1985, c. F-7

27. (1.1) An appeal lies to the Federal Court of Appeal from

  • (a) a final judgment of the Tax Court of Canada, other than one in respect of which section 18 [Informal Procedure under Income Tax Act], 18.29 [part I of the Canada Pension Plan entitled "Contributions"; parts IV, VII and VII.1 of the Employment Insurance Act entitled respectively "Insurable Earnings and Collection of Premiums", "Benefit Repayment" and "Benefits for Self-employed Persons"; determination as to income for purposes of the Old Age Security Act; appeals under the War Veteran Allowances Act and under Part XI of the Civilian War-related Benefits Act, to the extent that a ground of appeal involves a decision or determination as to income], 18.3 [appeal under the Petroleum and Gas Revenue Tax Act where the appellant has so elected and the amount of the tax and penalties at issue is equal to or less than $7,000] or 18.3001 [(a) appeal under the Excise Tax Act, 2001 where the person has so elected and the amount in dispute does not exceed $25,000; (b) appeal under Part V.1 of the Customs Act where the person has so elected; or (c) appeal under Part IX of the Excise Tax Act where the person has so elected and the amount in dispute does not exceed $50,000]of the Tax Court of Canada Act applies;
  • (b) a judgment of the Tax Court of Canada, other than one in respect of which section 18, 18.29, 18.3 or 18.3001 of the Tax Court of Canada Act applies, on a question of law determined before trial; or
  • (c) an interlocutory judgment or order of the Tax Court of Canada, other than one in respect of which section 18, 18.29, 18.3 or 18.3001 of the Tax Court of Canada Act applies.

(1.2) An appeal lies to the Federal Court of Appeal from a final judgment of the Tax Court of Canada in respect of which section 18 [Informal Procedure under Income Tax Act], 18.29 [part I of the Canada Pension Plan entitled "Contributions"; parts IV, VII and VII.1 of the Employment Insurance Act entitled respectively "Insurable Earnings and Collection of Premiums", "Benefit Repayment" and "Benefits for Self-employed Persons"; determination as to income for purposes of the Old Age Security Act; appeals under the War Veteran Allowances Act and under Part XI of the Civilian War-related Benefits Act, to the extent that a ground of appeal involves a decision or determination as to income], 18.3 [appeal under the Petroleum and Gas Revenue Tax Act where the appellant has so elected and the amount of the tax and penalties at issue is equal to or less than $7,000] or 18.3001 [(a) appeal under the Excise Tax Act, 2001 where the person has so elected and the amount in dispute does not exceed $25,000; (b) appeal under Part V.1 of the Customs Act where the person has so elected; or (c) appeal under Part IX of the Excise Tax Act where the person has so elected and the amount in dispute does not exceed $50,000]of the Tax Court of Canada Act applies.

(1.3) The only grounds for an appeal under subsection (1.2) are that the Tax Court of Canada

  • (a) acted without jurisdiction, acted beyond its jurisdiction or refused to exercise its jurisdiction;
  • (b) failed to observe a principle of natural justice, procedural fairness or other procedure that it was required by law to observe;
  • (c) erred in law in making a decision or an order, whether or not the error appears on the face of the record;
  • (d) based its decision or order on an erroneous finding of fact that it made in a perverse or capricious manner or without regard for the material before it;
  • (e) acted, or failed to act, by reason of fraud or perjured evidence; or
  • (f) acted in any other way that was contrary to law.

(1.4) An appeal under subsection (1.2) shall be heard and determined without delay and in a summary way.

(2) An appeal under this section shall be brought by filing a notice of appeal in the Registry of the Federal Court of Appeal

  • (a) in the case of an interlocutory judgment, within 10 days after the pronouncement of the judgment or within any further time that a judge of the Federal Court of Appeal may fix or allow before or after the end of those 10 days; and
  • (b) in any other case, within 30 days, not including any days in July and August, after the pronouncement of the judgment or determination appealed from or within any further time that a judge of the Federal Court of Appeal may fix or allow before or after the end of those 30 days.

(3) All parties directly affected by an appeal under this section shall be served without delay with a true copy of the notice of appeal, and evidence of the service shall be filed in the Registry of the Federal Court of Appeal.

(4) For the purposes of this section, a final judgment includes a judgment that determines a substantive right except as to any question to be determined by a referee pursuant to the judgment.

52. The Federal Court of Appeal may

[...]
  • (c)  in the case of an appeal other than an appeal from the Federal Court,
    • (i) dismiss the appeal or give the decision that should have been given, or
    • (ii) in its discretion, refer the matter back for determination in accordance with such directions as it considers to be appropriate.

Tax Court of Canada Act, R.S.C. 1985, c. T-2

17.6 An appeal from a judgment of the Court in a proceeding in respect of which this section [General Proceedings] applies lies to the Federal Court of Appeal in accordance with section 27 of the Federal Courts Act.

17.7 A party wishing to appeal to the Federal Court of Appeal from a judgment of the Court in a proceeding in respect of which this section [General Proceedings] applies shall give notice of appeal to the Registry of the Federal Court of Appeal and all provisions of the Federal Courts Act and the rules made under that Act governing appeals to the Federal Court of Appeal apply, with any modifications that the circumstances require, in respect of the appeal.

18.24 An appeal from a judgment of the Court in a proceeding in respect of which this section [Informal Procedure] applies lies to the Federal Court of Appeal in accordance with section 27 of the Federal Courts Act.

18.25 If the Minister of National Revenue appeals a judgment referred to in section 18.24, the reasonable and proper costs of the taxpayer in respect of the appeal shall be paid by Her Majesty in right of Canada.

18.3008 If a judgment on an appeal referred to in section 18.3001 [(a) appeal under the Excise Tax Act, 2001 where the person has so elected and the amount in dispute does not exceed $25,000; (b) appeal under Part V.1 of the Customs Act where the person has so elected; or appeal under Part IX of the Excise Tax Act where the person has so elected and the amount in dispute does not exceed $50,000]is appealed by the Minister of National Revenue under section 27 of the Federal Courts Act, the reasonable and proper costs of the appeal under that section of the person who brought the appeal referred to in section 18.3001 shall be borne by Her Majesty in right of Canada if that appeal was an appeal for which

  • (a) in the case of an appeal under Part V.1 of the Customs Act, the amount in dispute does not exceed $10,000;
  • (b) in the case of an appeal under the Excise Act, 2001, the amount in dispute does not exceed $25,000 and the aggregate of sales by the person for the prior calendar year did not exceed $1,000,000; and
  • (c) in the case of an appeal under Part IX of the Excise Tax Act, the amount in dispute does not exceed $7,000 and the aggregate of supplies for the prior fiscal year of the person did not exceed $1,000,000.

18.31 (1) Where an application has been made under section 173 of the Income Tax Act for the determination of a question of law, fact or mixed law and fact, sections 17.1 to 17.8 [thus including sections 17.6 and 17.7 concerning appeals to the FCA] apply, with such modifications as the circumstances require, in respect of the determination of the question.

19.1 (4) If an application is made to the [Tax] Court [of Canada] under subsection (3) for leave to institute or continue a proceeding [by a vexatious litigant], the Court may grant leave if it is satisfied that the proceeding is not an abuse of process and that there are reasonable grounds for the proceeding.

(5) A decision of the [Tax] Court [of Canada] under subsection (4) is final and is not subject to appeal.

Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.)

174. (1) Where the Minister is of the opinion that a question of law, fact or mixed law and fact arising out of one and the same transaction or occurrence or series of transactions or occurrences is common to assessments or proposed assessments in respect of two or more taxpayers, the Minister may apply to the Tax Court of Canada for a determination of the question.

[...]

(4.1) Where a question set out in an application under this section is determined by the Tax Court of Canada, the Minister or any of the taxpayers who have been served with a copy of the application and who are named in an order of the Court pursuant to subsection 174(3) may, in accordance with the provisions of this Act, the Tax Court of Canada Act or the Federal Courts Act, as they relate to appeals from decisions of the Tax Court of Canada, appeal from the determination.

 

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Date Modified: 2015-09-09