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

Regulations are current to 2015-10-27 and last amended on 2014-02-07. Previous Versions

Rules of Pleadings — Applicable to all Pleadings

  •  (1) The effect of a document or the purport of a conversation, if material, shall be pleaded as briefly as possible, but the precise words of the document or conversation need not be pleaded unless those words are themselves material.

  • (2) A party may make inconsistent allegations in a pleading where the pleading makes it clear that they are being pleaded in the alternative.

  • (3) An allegation that is inconsistent with an allegation made in a party’s previous pleading or that raises a new ground of claim shall not be made in a subsequent pleading but by way of amendment to the previous pleading.

  • SOR/93-96, s. 9.

Demand for Particulars

  •  (1) Where a party demands particulars of an allegation in the pleading of an opposite party, and the opposite party fails to supply them within thirty days, the Court may order particulars to be delivered within a specified time.

  • (2) The demand for particulars shall be in Form 52 and shall be filed and served in accordance with these rules.

  • SOR/2014-26, s. 4.

Striking out a Pleading or other Document

  •  (1) The Court may, on its own initiative or on application by a party, strike out or expunge all or part of a pleading or other document with or without leave to amend, on the ground that the pleading or other document

    • (a) may prejudice or delay the fair hearing of the appeal;

    • (b) is scandalous, frivolous or vexatious;

    • (c) is an abuse of the process of the Court; or

    • (d) discloses no reasonable grounds for appeal or opposing the appeal.

  • (2) No evidence is admissible on an application under paragraph (1)(d).

  • (3) On application by the respondent, the Court may quash an appeal if

    • (a) the Court has no jurisdiction over the subject matter of the appeal;

    • (b) a condition precedent to instituting an appeal has not been met; or

    • (c) the appellant is without legal capacity to commence or continue the proceeding.

  • SOR/2014-26, s. 5.


When Amendments to Pleadings May be Made

 A pleading may be amended by the party filing it, at any time before the close of pleadings, and thereafter either on filing the consent of all other parties, or with leave of the Court, and the Court in granting leave may impose such terms as are just.

  • SOR/93-96, s. 10(F).

How Amendments Made

  •  (1) An amendment to a pleading shall be made by filing a fresh copy of the original pleading as amended, bearing the date of the amendment and of the original pleading, and the title of the pleading, preceded by the word “amended”.

  • (2) An amendment to a pleading shall be underlined so as to distinguish the amended wording from the original.