Hearing locations

PRACTICE NOTE NO. 4 (amended)

This note amends Practice Note No. 4, which was issued on September 29, 1992, and amended on September 8, 2000.

HEARING LOCATIONS

The Tax Court of Canada sits on a regular basis or as required at the following locations to hear and determine references and appeals on matters arising under the Income Tax Act , Part IX of the Excise Tax Act (GST), Employment Insurance Act, 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, and to hear and determine appeals on matters arising under the War Veterans Allowance Act and the Civilian War-related Benefits Act and referred to in section 33 of the Veterans Review and Appeal Board Act.

Upon application, the Court will consider sitting at other locations if circumstances so warrant.

NEWFOUNDLAND

Corner Brook
Gander
Goose Bay
St. John’s
Wabush

PRINCE EDWARD ISLAND

Charlottetown

NEW BRUNSWICK

Edmundston
Fredericton
Miramichi (Newcastle)
Moncton

NOVA SCOTIA

Halifax
Sydney
Yarmouth

QUEBEC

Baie-Comeau
Chicoutimi
Iles-de-la-Madeleine
Montréal
New Carlisle
Percé
Québec
Rimouski
Rouyn-Noranda/Val d’Or
Sept-Iles
Sherbrooke
Trois-Rivières

ONTARIO

Hamilton
Kenora
Kingston
London
North Bay
Ottawa
Sault Ste. Marie
Sudbury
Thunder Bay
Timmins
Toronto
Windsor

MANITOBA

Brandon
Thompson
Winnipeg

SASKATCHEWAN

Regina
Saskatoon

ALBERTA

Calgary
Edmonton
Fort McMurray
Grande Prairie
Lethbridge

BRITISH COLUMBIA

Nelson
Cranbrook
Kamloops
Kelowna
Nanaimo
Prince George
Prince Rupert
Vancouver
Victoria

YUKON

Whitehorse

NORTHWEST TERRITORIES

Yellowknife

NUNAVUT

Iqaluit

This practice note is effective the January 1, 2007.

Dated this 21st day of December 2006.

Donald G.H. Bowman

Chief Justice