Home > Legal System > The Courts > Federal Courts

Provincial Courts | Military Courts | The Supreme Court of Canada | Other Courts

Federal Courts

The Federal courts include The Tax Court of Canada, the Federal Administrative Tribunals, The Federal Courts and the Federal Court of Appeal.

The Federal Tax Court

The Federal Tax Court operates independently of Revenue Canada and all other government departments. Its headquarters are in Ottawa but there are offices in Montreal, Toronto and Vancouver.

The Federal Tax Court hears cases of disagreements between the Federal government and the tax payer on cases related to federal tax and revenue legislation.

Before approaching the Federal Tax Court, the tax payer must have exhausted all possible options of dealing with the problem through all other means.

Federal Administrative Tribunals

Federal Court and Federal Court of Appeal

The Federal Courts were created by an act of parliament and therefore can only deal with matters specified in federal statutes (laws).  They are considered a superior court with civil jurisdiction.

Here are some examples of the areas concerning the federal courts:
• Maritime law
• Inter-provincial disputes
• Federal/provincial disputes
• Intellectual property
• Citizenship appeals
• Competition Act cases
• Cases involving Crown Corporations

Both levels of court are based in Ottawa but they hear appeals across the country.

Provincial Courts | Military Courts | The Supreme Court of Canada | Other Courts