Tax Court of Canada Rules (General Procedure) (SOR/90-688a)

Regulations are current to 2013-05-26 and last amended on 2008-11-20. Previous Versions

Time for Delivery of Answer

45. An answer, if any, shall be filed and served within thirty days after service of the reply. (Form 45)

Close of Pleadings

46. Pleadings are closed when an appellant has filed and served an answer to the reply or the time for the filing and serving of an answer has expired.

Form of Pleadings

  • 47. (1) Pleadings shall be divided into paragraphs, numbered consecutively, and each allegation shall, so far as is practical, be contained in a separate paragraph.

  • (2) Where it is convenient to do so, particulars may be set out in a separate document attached as a schedule to the pleading.

Rules of Pleadings — Applicable to Notice of Appeal

48. Every notice of appeal shall be in Form 21(1)(a), (d), (e) or (f).

  • SOR/2007-142, s. 10.
Previous Version

Rules of Pleadings — Applicable to Reply

  • 49. (1) Subject to subsection (1.1), every reply shall state

    • (a) the facts that are admitted,

    • (b) the facts that are denied,

    • (c) the facts of which the respondent has no knowledge and puts in issue,

    • (d) the findings or assumptions of fact made by the Minister when making the assessment,

    • (e) any other material fact,

    • (f) the issues to be decided,

    • (g) the statutory provisions relied on,

    • (h) the reasons the respondent intends to rely on, and

    • (i) the relief sought.

  • (1.1) A reply to a notice of appeal referred to in paragraph 21(1)(d) shall state

    • (a) the facts that are admitted,

    • (b) the facts that are denied,

    • (c) the facts of which the respondent has no knowledge and puts in issue,

    • (d) any other material fact,

    • (e) the issues to be decided,

    • (f) the reasons which the respondent intends to rely on, and

    • (g) the relief sought.

  • (2) All allegations of fact contained in a notice of appeal that are not denied in the reply shall be deemed to be admitted unless it is pleaded that the respondent has no knowledge of the fact.

  • SOR/96-144, s. 2.

Rules of Pleadings — Applicable to Answer

  • 50. (1) Every answer shall state,

    • (a) the new facts raised in the reply that are admitted,

    • (b) the new facts raised in the reply that are denied,

    • (c) the new facts raised in the reply of which the appellant has no knowledge and puts in issue,

    • (d) any facts material to the facts pleaded in the reply which have not already been pleaded in the notice of appeal,

    • (e) any further statutory provisions relied on, and

    • (f) any other reasons the appellant intends to rely on.

  • (2) An appellant shall be deemed to deny the allegations of fact made in the reply if an answer is not delivered.