Tax Court jurisdiction updated: Digital Services Tax Act references removed, Global Minimum Tax Act section numbers adjusted

Plain-language summary · AI-assisted

The Tax Court of Canada Act has been amended to remove the Digital Services Tax Act from the list of statutes over which the Tax Court has exclusive jurisdiction for appeals, question determinations, and extension-of-time applications. At the same time, the specific section numbers referenced for the Global Minimum Tax Act have been renumbered throughout the Act. Businesses or individuals who had matters under the Digital Services Tax Act routed to the Tax Court should be aware that those pathways have been removed from this statute. Parties with Global Minimum Tax Act matters before the Tax Court will find that the applicable procedural sections now carry updated numbering. Anyone involved in Tax Court proceedings touching these two statutes should confirm which forum and which procedural provisions now apply to their situation.

Who this affects
businesses subject to the Digital Services Tax · businesses subject to the Global Minimum Tax · tax litigants and appellants · legal counsel and tax advisors handling Tax Court proceedings