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/90-688a - Table of Contents
Table of Contents
Tax Court of Canada Rules (General Procedure) (
SOR
/90-688a)
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Regulations are current to 2012-01-24 and last amended on 2008-11-20.
Previous Versions
Enabling Act:
TAX COURT OF CANADA ACT
Notes :
See coming into force provision and notes, where applicable.
Shaded provisions are not in force.
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Tax Court of Canada Rules (General Procedure)
1 -
CITATION, DEFINITIONS, APPLICATION, INTERPRETATION, FORMS AND CONFERENCE CALLS
1 -
Short Title
2 -
Definitions
3 -
Application
4 -
Interpretation
5 -
Forms
6 -
Hearings by Conference Telephone
7 -
NON-COMPLIANCE WITH THE RULES
7 -
Effect of Non-compliance
8 -
Attacking Irregularity
9 -
Court may Dispense with Compliance
10 -
Remedying Default
11 -
TIME
11 -
Computation
12 -
Extension or Abridgement
13 -
Hearing in Absence of Opposite Party
14 -
Court Office Hours
15 -
COURT DOCUMENTS
15 -
Format
16 -
Photocopies of Court Documents
16.1 -
Confidentiality Order
17 -
Notice to be in Writing
18 -
Filing of Documents
19 -
Affidavits
20 -
Requisitions
21 -
INSTITUTION OF PROCEEDINGS
21 -
Filing
24 -
Service on Taxpayer
25 -
JOINDER, CONSOLIDATION, INTERVENTION AND TRANSFER OR TRANSMISSION OF INTEREST
25 -
Joinder of Claims
26 -
When Proceedings May be Consolidated
27 -
Discretion of Presiding Judge
28 -
Leave to Intervene
29 -
Transfer or Transmission of Interest
29.1 -
PROCEEDING ON BEHALF OF PARTY UNDER LEGAL DISABILITY
30 -
REPRESENTATION
30 -
Representation by Counsel
31 -
Counsel of Record
32 -
Change in Representation by a Party
33 -
Removal of Counsel of Record — By Notice
34 -
Removal of Counsel of Record — By Application
35 -
SERVICE OF DOCUMENTS
35 -
Service of Documents
36 -
Personal Service
37 -
Substituted Service
38 -
Service at Address for Service
39 -
Service by Mail or Fax
40 -
Validating Service
41 -
Proof of Service
42 -
Service ex juris
43 -
PLEADINGS
43 -
Pleadings Required or Permitted
44 -
Time for Delivery of Reply to Notice of Appeal
45 -
Time for Delivery of Answer
46 -
Close of Pleadings
47 -
Form of Pleadings
48 -
Rules of Pleadings — Applicable to Notice of Appeal
49 -
Rules of Pleadings — Applicable to Reply
50 -
Rules of Pleadings — Applicable to Answer
51 -
Rules of Pleadings — Applicable to all Pleadings
52 -
Demand for Particulars
53 -
Striking out a Pleading or other Document
54 -
AMENDMENTS
54 -
When Amendments to Pleadings May be Made
55 -
How Amendments Made
56 -
Service of Amended Pleading
57 -
Responding to Amended Pleading
58 -
DETERMINATION OF QUESTIONS OF LAW, FACT OR MIXED LAW AND FACT
58 -
Question of Law, Fact or Mixed Law and Fact
59 -
Special Case
60 -
Form of Special Case
61 -
Powers of Court
61.1 -
Notice of Constitutional Question
62 -
Factums
63 -
DEFAULT JUDGMENT AND DISMISSAL FOR DELAY
63 -
Application for Judgment in Default
64 -
Application for Judgment for Delay
65 -
MOTIONS
65 -
Notice of Motion
66 -
Place and Date of Hearing
67 -
Service of Notice
68 -
Affidavit in Opposition to Motion
69 -
Written Representations
70 -
Disposition of Motion
71 -
EVIDENCE ON MOTIONS
71 -
Evidence by Affidavit
72 -
Contents of Affidavit
73 -
Full and Fair Disclosure
74 -
Evidence by Cross-Examination on Affidavit
75 -
Evidence by Examination for Discovery
76 -
Oral Evidence
77 -
INSPECTION OF PROPERTY
77 -
Direction for Inspection
78 -
DISCOVERY OF DOCUMENTS
78 -
Interpretation
79 -
Agreement to Limit Discovery
80 -
Document in Pleading or Affidavit
81 -
List of Documents (Partial Disclosure)
82 -
List of Documents (Full Disclosure)
83 -
Corporate Documents
84 -
Description of Documents
85 -
Inspection
86 -
Document in Possession of Non-Party
87 -
List Incomplete
88 -
Where Affidavit Incomplete or Privilege Improperly Claimed
89 -
Use at Hearing
90 -
Disclosure or Production not Admission of Relevance
91 -
Effect of Failure to Disclose or Produce for Inspection
92 -
EXAMINATION FOR DISCOVERY
92 -
General
93 -
Who May be Examined
94 -
When May Examination be Held
95 -
Scope of Examination
96 -
Effect of Refusal
97 -
Effect of Counsel Answering
98 -
Information Subsequently Obtained
99 -
Discovery of Non-Parties with Leave
100 -
Use of Examination for Discovery at Hearing
101 -
EXAMINATIONS OUT OF COURT
101 -
Application of Sections 102 to 112
102 -
Mode of Examination
103 -
Manner of Requiring Attendance
104 -
Notice of Time and Place
105 -
Production of Documents on Examination
106 -
Re-Examination
107 -
Objections and Rulings
108 -
Improper Conduct of Examination
109 -
Videotaping or other Recording of Examination
110 -
Sanctions for Default or Misconduct by Person to be Examined
111 -
Filing of Transcript
112 -
Examination Where Person Outside Canada
113 -
PROCEDURE ON EXAMINATION FOR DISCOVERY BY WRITTEN QUESTIONS
113 -
Questions
114 -
Answers
115 -
Objections
116 -
Failure to Answer
117 -
Improper Conduct of Written Examination
118 -
Filing Questions and Answers
119 -
TAKING EVIDENCE BEFORE HEARING
119 -
Where Available
120 -
Procedure
121 -
Examinations Outside Canada
122 -
Use at Hearing
123 -
LISTING FOR HEARING
123 -
How Appeal is Set Down for Hearing
125 -
Status Hearing
126 -
PRE-HEARING CONFERENCE
126 -
Where Available
127 -
Memorandum or Direction
128 -
No Disclosure to the Court
129 -
ADMISSIONS
129 -
Interpretation
130 -
Request to Admit Fact or Document
131 -
Effect of Request to Admit
132 -
Withdrawal of Admission
133 -
PROCEDURE AT HEARING
133 -
Exclusion of Witnesses
134 -
Return of Exhibits
135 -
Order of Presentation at Hearing
136 -
View by Judge
137 -
Adjournment of Hearing
138 -
Reopening of Hearing
139 -
Justifying Absence of Witness
140 -
Failure to Appear
141 -
Compelling Attendance at Hearing
142 -
Compelling Attendance of Witness in Custody
143 -
EVIDENCE AT HEARING OF AN APPEAL
143 -
Evidence of Particular Facts
144 -
Evidence by Witnesses
145 -
Expert Witnesses
146 -
Calling Adverse Party as Witness
147 -
COSTS
147 -
General Principles
148 -
Costs on Discontinuance
149 -
Costs on Settlement
149.1 -
Costs on Failure to Elect under Subsection 18(1) of the Act
150 -
Taxation of Costs
151 -
Special Provisions
152 -
Liability of Counsel for Costs
152.1 -
Costs in Vexatious Proceedings
153 -
TAXATION OF COSTS
153 -
General
154 -
Taxation of Costs — Considerations
155 -
Taxation at Instance of Party Entitled
156 -
Taxation at Instance of Party Liable
157 -
Powers of Taxing Officer
158 -
Certificate of Costs
159 -
Review of Taxation
160 -
SECURITY FOR COSTS
160 -
Where Available
161 -
When to be Made
162 -
Amount and Form of Security
163 -
Effect of Direction
164 -
Default of Appellant
165 -
Amount May be Varied
166 -
Notice of Compliance
166.1 -
Payment Into and Out of Court
167 -
JUDGMENTS DISPOSING OF AN APPEAL OR AN INTERLOCUTORY APPLICATION
167 -
Pronouncing and Entering of Judgments
168 -
Reconsideration of a Judgment on an Appeal
169 -
Direction for and Approval of Draft Judgment
170 -
Judgments by Consent on an Appeal
170.1 -
Judgments on Admissions or Certain Documentary Evidence
171 -
Setting Aside, Varying or Amending Interlocutory Judgments
172 -
Setting Aside, Varying or Amending Accidental Errors in Judgments — General
172.1 -
Seizure, Sale and Garnishment
172.2 -
Examination of Judgment Debtor
172.4 -
CONTEMPT OF COURT
173 -
ADMINISTRATION AND OFFICERS OF THE COURT
173 -
Registrar
174 -
Books and Records
175 -
Seal of the Court
176 -
Fees and Expenses
177 -
Other Offices of the Court
178 -
Registered Mail Sent from Registry
SCHEDULE I
- TABLE OF FORMS
SCHEDULE II
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