Budget Implementation Act, 2004, No. 2 (S.C. 2005, c. 19)

Full Document:

Assented to 2005-05-13

Tax Court of Canada Act

61. Section 12 of the Tax Court of Canada Act is amended by adding the following after subsection (4):

Marginal note:Postponements of suspensions to issue tax receipts
(5) The Court has exclusive original jurisdiction to hear and determine applications referred to in subsection 188.2(4) of the Income Tax Act by a registered charity for a postponement of a period of suspension of the authority of the charity to issue official receipts referred to in Part XXXV of the Income Tax Regulations.

62. Subsection 18(2) of the Act is replaced by the following:

Marginal note:Other appeals — Income Tax Act
(2) The provisions of sections 18.1 to 18.28 also apply in respect of an appeal, on a taxpayer’s election in the taxpayer’s notice of appeal or at any later time as may be provided in the rules of the Court, if the only subject-matter of the appeal is
- (a) an amount of interest assessed under the Income Tax Act; or
- (b) the validity of a suspension referred to in subsection 188.2(2) of that Act.

63. Subsections 18.29(3) and (4) of the Act are replaced by the following:

Marginal note:Extension of time and postponements of suspensions
(3) The provisions referred to in subsection (1) also apply, with any modifications that the circumstances require, in respect of applications for
- (a) an extension of time under
  - (i) subsection 28(1) of the Canada Pension Plan,
  - (ii) section 33.2 of the Cultural Property Export and Import Act,
  - (iii) section 97.51 or 97.52 of the Customs Act,
  - (iv) subsection 103(1) of the Employment Insurance Act,
  - (v) section 197 or 199 of the Excise Act, 2001,
  - (vi) section 304 or 305 of the Excise Tax Act, or
  - (vii) section 166.2 or 167 of the Income Tax Act; and
- (b) a postponement of a portion of a period of suspension of authority to issue tax receipts under subsection 188.2(4) of the Income Tax Act.
Marginal note:Reasons for judgment — extensions of time and postponements
(4) In respect of an application for an extension of time under the provisions referred to in paragraph (3)(a) or for a postponement referred in paragraph (3)(b), if either party to the application makes a request to the Court for reasons for its judgment, the Court shall give such reasons but those reasons need not be in writing.