COURT PROCESS AND PROCEDURES

Registry Services

Information about the Court’s Registry and access to services provided to counsel and self-represented litigants.

Acts

Links to the Tax Court of Canada Act and to those statutes under which the Court has jurisdiction to hear appeals and references.

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.

Practice Notes

On occasion the TCC issues a Practice Note in order to assist the parties on the application and utilization of the various Rules.

Forms

This section contains all the forms necessary to proceed with an appeal before the Court.

Applications

Application deadlines and procedure to request an extension of time to file an appeal before the TCC.

Appeals

This section describes the specific procedure to be followed depending on the nature of your appeal, whether it be related to Income Tax, GST, Employment Insurance or the Canada Pension Plan.

Filing Fees

The list of fees required to file an appeal with the Tax Court.

Interpretation Services

Steps required in order to request interpretation services for a proceeding before the Court.

Notice to the Public and the Profession

This section contains recent and important notices concerning new or modified Rules of procedure or practices which find application in your dealings with the Tax Court of Canada, be it while filing documents or pleading your case.

Appeals of Tax Court of Canada Decisions

If you are not satisfied with the outcome of your appeal before the TCC you may appeal to the Federal Court of Appeal within the prescribed deadline.

Your Day in Court

In the event you choose to represent yourself in your appeal, this video and explanatory note will provide some assistance to you.