Tax Court of Canada Rules (General Procedure) (SOR/90-688a)
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Regulations are current to 2013-05-26 and last amended on 2008-11-20. Previous Versions
Disposition of Motion
70. Upon a motion the Court may,
(a) grant the relief sought or dismiss or adjourn the motion in whole or in part with or without terms, including payment of costs,
(b) direct the hearing of an issue and give such further directions as are just, or
(c) adjourn the motion to be disposed of by the judge presiding at the hearing.
EVIDENCE ON MOTIONS
Evidence by Affidavit
71. Evidence on a motion may be given by affidavit.
Contents of Affidavit
72. An affidavit for use on a motion may contain statements of the deponent’s information and belief, if the source of the information and the fact of the belief are specified in the affidavit.
Full and Fair Disclosure
73. Where a motion is made without notice, the applicant shall make full and fair disclosure of all material facts, and failure to do so is, in itself, sufficient ground for setting aside any judgment obtained on the motion.
Evidence by Cross-Examination on Affidavit
74. A deponent whose affidavit has been filed may be cross-examined on it by a party who is adverse in interest on the motion, and the evidence adduced may be used at the hearing of the motion.
Evidence by Examination for Discovery
75. On the hearing of a motion an examination for discovery in the proceeding may be used in evidence and section 100 applies with necessary modifications.
Oral Evidence
76. With leave of the presiding judge, a person may be examined at the hearing of a motion in the same manner as at the hearing of an appeal.
INSPECTION OF PROPERTY
Direction for Inspection
77. (1) The Court may, by direction, authorize the inspection of real or personal property where it appears to be necessary for the proper determination of an issue in a proceeding.
(2) For the purpose of the inspection, the Court may,
(a) authorize entry on or into and the taking of temporary possession of any property in the possession of a party or of a person not a party,
(b) permit the measuring, surveying or photographing of the property or of any particular object or operation on the property, and
(c) permit the taking of samples, the making of observations or the conducting of tests or experiments.
(3) The direction shall specify the time, place and manner of the inspection and may impose such other terms, including the payment of compensation, as are just.
(4) A direction for inspection shall not be made without notice to the person in possession of the property unless,
(a) service of notice, or the delay necessary to serve notice, might entail serious consequences to the moving party, or
(b) the Court dispenses with service of notice for any other sufficient reason.
DISCOVERY OF DOCUMENTS
Interpretation
78. (1) In sections 78 to 91, “document” includes a sound recording, videotape, film, photograph, chart, graph, map, plan, survey, book of account and information recorded or stored by means of any device.
(2) A document shall be deemed to be in a party’s power if that party is entitled to obtain the original document or a copy of it and the party seeking it is not so entitled.
(3) In section 83,
(a) a corporation is a subsidiary of another corporation where it is controlled directly or indirectly by the other corporation, and
(b) a corporation is affiliated with another corporation where,
(i) one corporation is the subsidiary of the other,
(ii) both corporations are subsidiaries of the same corporation, or
(iii) both corporations are controlled directly or indirectly by the same person or persons.
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