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Action required to Contest a Decision of the Tax Court of Canada |
Reference |
Time Limit |
| Application for extension of time to file a notice of objection or institute an appeal |
An appeal must be filed in the Federal Court of Appeal |
Federal Courts Act subsections 27(1.2), (1.3), (2) |
Within 30 days after pronouncement of decision in the calculation of which July and August shall be excluded |
| General Procedure Appeals |
| Judgment |
An appeal must be filed in the Federal Court of Appeal |
Federal Courts Act subsections 27(1.1) & (2) |
Within 30 days after pronouncement of decision in the calculation of which July and August shall be excluded |
| Order (excluding orders related to applications for extension of time) |
An appeal must be filed in the Federal Court of Appeal |
Federal Courts Act subsections 27(1.1) & (2) |
Within 10 days after pronouncement of decision |
| Judgment/Order where the appeal is dismissed because the appellant failed to attend a hearing, status hearing or pre-hearing conference |
A motion to have the order of dismissal set aside and the appeal set down for hearing must be filed in the Tax Court of Canada |
Tax Court of Canada Rules – (General Procedure) subsection 140(2) |
Within 30 days after the pronouncement of the judgment or order |
| Application for extension of time to file an appeal at the Federal Court of Canada |
A motion must be filed in the Federal Court of Appeal |
Federal Courts Act subsection 27(2) |
Within such further time as the Federal Court of Appeal may either before or after the expiration of those 10 or 30 days, as the case may be, fix or allow |
| Certificate of Costs |
A motion must be filed in the Tax Court of Canada |
Tax Court of Canada Rules – (General Procedure) section 159 |
Within 30 days of the date of a certificate of costs |
| Extension of time for appealing the taxation of costs |
A motion must be filed in the Tax Court of Canada |
Tax Court of Canada Rules – (General Procedure) section 12 |
The Tax Court of Canada must decide based on a motion presented by a party |
| Informal Procedure Appeals |
| Final Judgment/Order |
An appeal must be filed in the Federal Court of Appeal |
Federal Courts Act subsections 27(1.2), (1.3), (2) |
Within 30 days after pronouncement of decision in the calculation of which July and August shall be excluded |
| Order where the appeal is dismissed because the appellant did not attend the hearing |
An application must be filed in the Tax Court of Canada |
Tax Court of Canada Act subsection 18.21 |
180 days after the day on which the order was mailed to the appellant |
| Application for extension of time to file an appeal at the Federal Court of Appeal |
A motion must be filed in the Federal Court of Appeal |
Federal Courts Act subsection 27(2) |
Within such further time as a judge of the Federal Court of Appeal may, either before or after the expiration of those 30 days, fix or allow |
| Certificate of Costs |
An application must be filed in the Tax Court of Canada |
Tax Court of Canada Rules – (IT Informal Procedure) subsection 14(1) and (GST Informal Procedure) subsection 13(1) |
Within 20 days of the date of mailing of the certificate of taxation |
| Extension of time for appealing the taxation of costs |
An application must be filed in the Tax Court of Canada |
Tax Court of Canada Rules – (IT Informal Procedure) subsection 14(2) |
The Tax Court of Canada must decide based on a motion presented by a party |
| Employment Insurance and Canada Pension Plan Appeals |
| Judgment |
An appeal must be filed in the Federal Court of Appeal |
Federal Courts Act subsections 27(1.2), (1.3), (2) |
Within 30 days after pronouncement of decision in the calculation of which July and August shall be excluded |
| Application for extension of time to file an appeal at the Federal Court of Appeal |
A motion must be filed in the Federal Court of Appeal |
Federal Courts Act subsection 27(2) |
Within such further time as a judge of the Federal Court of Appeal may, either before or after the expiration of those 30 days, fix or allow |
