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

Special Case

  •  (1) Where the parties to an appeal concur in stating a question of law in the form of a special case for the opinion of the Court, any party may apply to the Court to have the special case determined.

  • (2) Where the Court is satisfied that the determination of the question may dispose of all or part of the appeal, substantially shorten the hearing or result in a substantial saving of costs, the judge may hear and determine the special case.

Form of Special Case

 A special case shall,

  • (a) set out concisely the material facts, as agreed to by the parties, that are necessary to enable the Court to determine the question stated,

  • (b) refer to and include a copy of any documents that are necessary to determine the question, and

  • (c) set out the relief sought, as agreed on by the parties, on the determination of the question of law.

Powers of Court

  •  (1) On the hearing of a special case the Court may draw any reasonable inference from the facts agreed on by the parties and documents referred to in the special case.

  • (2) On the determination of the question of law the Court may grant judgment accordingly.

Notice of Constitutional Question

 A notice of constitutional question referred to in section 19.2 of the Act shall be in Form 61.1.

  • SOR/2004-100, s. 10.

Factums

 On a hearing of a question under sections 58 and 59, each party shall serve on every other party to the hearing a factum consisting of a concise statement, without argument, of the facts and law relied on by the party, and file it, with proof of service, in the Registry not later than seven days before the hearing.

  • SOR/2004-100, s. 11.

DEFAULT JUDGMENT AND DISMISSAL FOR DELAY

Application for Judgment in Default

  •  (1) If a reply to a notice of appeal has not been filed and served within the applicable times specified under section 44, the appellant may apply on motion for judgment in respect of the relief sought in the notice of appeal.

  • (2) On the return of the application for judgment, the Court may

    • (a) direct that the appeal proceed to hearing; or

    • (b) allow the appeal if the facts alleged in the notice of appeal entitle the appellant to the relief sought; and

    • (c) give such other direction as is just, including direction regarding the payment of costs.

  • (3) The presumption in paragraph (2)(b) is a rebuttable presumption.

  • SOR/92-41, s. 3;
  • SOR/99-209, s. 5.

Application for Judgment for Delay

 The respondent if not in default under these rules or a judgment of the Court, may move to have an appeal dismissed for delay where the appellant has failed to prosecute the appeal with due dispatch.

MOTIONS

Notice of Motion

 All interlocutory or other applications shall be made by a notice of motion. (Form 65)

  • SOR/95-113, s. 3;
  • SOR/2004-100, s. 12.