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

Act current to 2012-05-02 and last amended on 2010-01-01. Previous Versions

GENERAL

Marginal note:Vexatious proceedings
  •  (1) If the Court is satisfied, on application, that a person has persistently instituted vexatious proceedings or has conducted a proceeding in a vexatious manner, it may order that no further proceedings be instituted by the person in the Court or that a proceeding previously instituted by the person in the Court not be continued, except by leave of the Court, and may award costs against the person in accordance with the rules of the Court.

  • Marginal note:Attorney General of Canada

    (2) An application under subsection (1) may be made only with the consent of the Attorney General of Canada, who is entitled to be heard on the application and on any application made under subsection (3).

  • Marginal note:Application for rescission or leave to proceed

    (3) A person against whom the Court has made an order under subsection (1) may apply to the Court for rescission of the order or for leave to institute or continue a proceeding.

  • Marginal note:Court may grant leave

    (4) If an application is made to the Court under subsection (3) for leave to institute or continue a proceeding, 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.

  • Marginal note:No appeal

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

  • 2002, c. 8, s. 77.
Marginal note:Constitutional questions
  •  (1) If the constitutional validity, applicability or operability of an Act of Parliament or its regulations is in question before the Court, the Act or regulations shall not be judged to be invalid, inapplicable or inoperable unless notice has been served on the Attorney General of Canada and the attorney general of each province in accordance with subsection (2).

  • Marginal note:Time of notice

    (2) The notice must be served at least 10 days before the day on which the constitutional question is to be argued, unless the Court orders otherwise.

  • Marginal note:Notice of appeal

    (3) The Attorney General of Canada and the attorney general of each province are entitled to notice of any appeal made in respect of the constitutional question.

  • Marginal note:Right to be heard

    (4) The Attorney General of Canada and the attorney general of each province are entitled to adduce evidence and make submissions to the Court in respect of the constitutional question.

  • Marginal note:Appeal

    (5) If the Attorney General of Canada or the attorney general of a province makes submissions, that attorney general is deemed to be a party to the proceedings for the purpose of any appeal in respect of the constitutional question.

  • 2002, c. 8, s. 77;
  • 2006, c. 11, s. 34(E).