The Judiciary

Canada's Court System: Specialised Federal Courts

In order to deal more effectively with certain areas of the law, the federal government has created specialised courts, notably the Tax Court of Canada and courts that serve the Military Justice System. These courts have been created by statute and can only decide matters that fall within the jurisdiction given to them by statute.

The Tax Court of Canada

The Tax Court of Canada gives individuals and companies an opportunity to settle disagreements with the federal government on matters arising under federal tax and revenue legislation. The Tax Court of Canada primarily hears disputes between the federal government and taxpayers after the taxpayer has gone through all other options provided for by the Income Tax Act. The Tax Court is independent of the Canada Revenue Agency and all other government departments. Its headquarters are in Ottawa, and it has regional offices in Montreal, Toronto and Vancouver.

Military Courts

Military courts, or courts martial, were established under the National Defence Act to hear cases involving the Code of Service Discipline. The Code applies to all members of the Canadian Forces as well as civilians who accompany the Forces on active service. It lays out a system of disciplinary offenses designed to further the good order and proper functioning of the Canadian Forces.

The Court Martial Appeal Court hears appeals from military courts. Its function is comparable to that of a provincial/territorial appeal court, and it has the same powers as a superior court. Judges in the Court Martial Appeal Court are selected from the Federal Courts and other superior courts throughout the country. Like other courts of appeal, the Court Martial Appeal Court hears cases as a panel of three.

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Related Links

• Official website of the Tax Court of Canada
• The Court Martial Appeal Court