The Tax Court of Canada was established in 1983 pursuant to the Tax Court of Canada Act. The Court is independent of the Canada Revenue Agency and all other departments of the Government of Canada.
The Tax Court of Canada is a superior court to which individuals and companies may litigate with the Government of Canada on matters arising under legislation over which the Court has exclusive original jurisdiction. The bulk of the appeals to the Court relate to income tax, goods and services tax, and employment insurance.
The Court also hears references from the Canada Revenue Agency to provide interpretations of the legislation within its areas of jurisdiction.
The Court has 18 Registry offices across the country. They represent locations where you may contact a hearings coordinator and file your documents in person. Opening the link to the desired city will provide you with the address of the Registry office.
Practice Note 4 of the Tax Court of Canada enumerates those locations where the Court generally sits. Precise addresses will be given to the parties in the Notice of Hearing as these locations may vary within any given community.