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The Tax Court of Canada (under section 12 of the Tax Court of Canada Act) has exclusive original jurisdiction to hear and determine appeals and references to the Court on matters arising under the following Acts:
Income Tax Act
Employment Insurance Act (formerly the Unemployment Insurance Act)
Part IX of the Excise Tax Act (GST)
Canada Pension Plan
Old Age Security Act
Petroleum and Gas Revenue Tax Act
Cultural Property Export and Import Act
Customs Act (Part V.1)
Air Travellers Security Charge Act
Excise Act, 2001
Softwood Lumber Products Export Charge Act, 2006
War Veterans Allowance Act
Civilian War-related Benefits Act
and those referred to in section 33 of the Veterans Review and Appeal Board Act.
