It depends what you mean by linear.
As far as we know, time has only one dimension. Space has three: up/down, fron/back, left/right. But time only seems to have past and future. In that sense time is like a line.
Einstein's theories of relativity show that different observers may measure time differently. Two identical clocks, one that is moving and one that is not, will run at different speeds. Two identical clocks, one that is in a gravity well (say on the surface of the earth) and one that is far in outer space, will run at different speeds. So in this sense time is not the same for all situations.
More philosophically, one might ask whether the rate at which time passes changes. It's hard to say if this even has any meaning. We tell how fast something is going in distance by measuring how many miles go by in an hour. You can go 20 miles per hour or 40 miles per hour. But if you try to measure how fast time is going, you have to ask how many hours go by in an hour? Exactly 1. If some omnipotent being made our time run faster or slower (compared to his super-duper outside the universe clock) we would never know it. If our pulse slowed down, we could never measure it, because our watch would also have slowed down the same amount.