Marginal note:Jurisdiction
12 (1) The Court has exclusive original jurisdiction to hear and determine references and appeals to the Court on matters arising under the Air Travellers Security Charge Act, the Canada Pension Plan, the Cultural Property Export and Import Act, Part V.1 of the Customs Act, the Employment Insurance Act, Part IX of the Excise Tax Act, the Income Tax Act, the Old Age Security Act and the Petroleum and Gas Revenue Tax Act, where references or appeals to the Court are provided for in those Acts.
Marginal note:Jurisdiction
(2) The Court has exclusive original jurisdiction 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.
Marginal note:Further jurisdiction
(3) The Court has exclusive original jurisdiction to hear and determine questions referred to it under section 173 or 174 of the Income Tax Act, section 51 or 52 of the Air Travellers Security Charge Act, section 97.58 of the Customs Act or section 310 or 311 of the Excise Tax Act.
Marginal note:Extensions of time
(4) The Court has exclusive original jurisdiction to hear and determine applications for extensions of time under section 45 or 47 of the Air Travellers Security Charge Act, section 97.52 or 97.53 of the Customs Act, section 166.2 or 167 of the Income Tax Act, subsection 103(1) of the Employment Insurance Act, section 304 or 305 of the Excise Tax Act, subsection 28(1) of the Canada Pension Plan or section 33.2 of the Cultural Property Export and Import Act.
- R.S., 1985, c. T-2, s. 12
- R.S., 1985, c. 51 (4th Supp.), s. 4
- 1990, c. 45, s. 57
- 1991, c. 49, s. 221
- 1992, c. 24, s. 18
- 1995, c. 18, s. 98, c. 38, s. 6
- 1996, c. 23, ss. 187, 188
- 1998, c. 19, s. 290
- 1999, c. 10, s. 46
- 2001, c. 25, s. 101
- 2002, c. 9, s. 6
- Date modified: