Marginal note:Short title

1. This Act may be cited as the Tax Court of Canada Act.

Marginal note:Definitions

2. In this Act,

“Associate Chief Judge”

“Associate Chief Judge” [Repealed, 2002, c. 8, s. 59]

“Associate Chief Justice”

« juge en chef adjoint »

“Associate Chief Justice” means the Associate Chief Justice of the Court;

“Chief Judge”

“Chief Judge” [Repealed, 2002, c. 8, s. 59]

“Chief Justice”

« juge en chef »

“Chief Justice” means the Chief Justice of the Court;

“Court”

« Cour »

“Court” means the Tax Court of Canada;

“judge”

« juge »

“judge” means a judge of the Court and, unless the context otherwise requires, includes the Chief Justice and Associate Chief Justice;

“Registry”

« greffe »

“Registry”means a registry established by the Chief Administrator of the Courts Administration Service pursuant to the Courts Administration Service Act for the purposes of this Act.

Marginal note:Interpretation

2.1 For the purposes of this Act, "the aggregate of all amounts" means the total of all amounts assessed or determined by the Minister of National Revenue under the Income Tax Act, but does not include any amount of interest or any amount of loss determined by that Minister.

Marginal note:Idem

• 2.2 (1) For the purposes of this Act, the "aggregate of supplies for the prior fiscal year" of a person means the total value of all supplies, within the meaning of Part IX of the Excise Tax Act, made by the person in the last complete fiscal year, within the meaning of that Part, that ended at least six months before the day the notice of appeal for a particular appeal of that person was filed.

• Marginal note:Definition of "amount in dispute"

  (2) For the purposes of this Act, the "amount in dispute" in an appeal means

  • (a ) in the case of an appeal under Part V.1 of the Customs Act , the total of all amounts assessed by the Minister of National Revenue under section 97.44 of that Act;

  • (b ) in the case of an appeal under the Excise Act, 2001 ,

    • (i) the amount of duty, refund or relief that is in issue in the appeal,

    • (ii) any interest under that Act that is in issue in the appeal, and

    • (iii) any amount of duty, refund or relief under that Act, that is likely to be affected by the appeal in any other appeal, assessment or proposed assessment of the person who has brought the appeal; and

  • (c ) in the case of an appeal under Part IX of the Excise Tax Act ,

    • (i) the amount of tax, net tax and rebate, within the meaning of that Part, that is in issue in the appeal,

    • (ii) any interest or penalty under that Part that is in issue in the appeal, and

    • (iii) any amount of tax, net tax or rebate, within the meaning of that Part, that is likely to be affected by the appeal in any other appeal, assessment or proposed assessment of the person who has brought the appeal.