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

Regulations are current to 2013-04-29 and last amended on 2008-11-20. Previous Versions

His Excellency the Governor General in Council, on the recommendation of the Minister of Justice, pursuant to subsection 20(1)Footnote * of the Tax Court of Canada Act, is pleased hereby to approve

  • (a) the revocation, by the rules committee of the Tax Court of Canada, effective January 1, 1991, of the Tax Review Board Rules,

    C.R.C., c. l5l3, and the Tax Court of Canada Rules of Practice and Procedure for the Award of Costs (Income Tax Act), approved by Order in Council P.C. 1985-183 on January 24, 1985Footnote **, except in respect of any appeals or proceedings instituted before January 1, 1991; and

  • (b) the making, by the rules committee of the Tax Court of Canada, effective January 1, 1991, of the Tax Court of Canada Rules (General Procedure) and the Tax Court of Canada Rules (Informal Procedure), in substitution therefor.

CITATION, DEFINITIONS, APPLICATION, INTERPRETATION, FORMS AND CONFERENCE CALLS

Short Title

1. These rules may be cited as the Tax Court of Canada Rules (General Procedure).

Definitions

2. In these rules,

“Act”

“Act” means the Tax Court of Canada Act; (Loi)

“assessment”

“assessment” includes a determination, a redetermination, a reassessment, and an additional assessment; (cotisation)

“counsel”

“counsel” means every person who by virtue of subsection 17.1(2) of the Act, may practise in the Court; (avocat)

“counsel of record”

“counsel of record” means the person who by virtue of sections 30 to 34 is the counsel of record for a party; (avocat inscrit au dossier)

“Court”

“Court” means the Tax Court of Canada; (Cour)

“electronic filing”

“electronic filing” means the act of filing, by electronic means, through the Court’s website (www.tcc-cci.gc.ca) or any other website referred to in a direction issued by the Court, any document listed on those sites; (dépôt électronique)

“fax”

“fax” means to transmit a facsimile of printed matter electronically or a document so transmitted; (télécopie)

“Hague Convention on Service Abroad”

“Hague Convention on Service Abroad” means the Convention on the Service Abroad of Judicial and Extrajudicial Documents in Civil or Commercial Matters signed at the Hague on November 15, 1965; (Convention de La Haye relative à la signification et à la notification à l’étranger)

“interlocutory application”

“interlocutory application” includes an application to extend time under these rules or to dismiss an appeal for want of prosecution or for failure to comply with a statutory condition precedent to instituting a valid appeal or on the ground that the Court has no jurisdiction to entertain an appeal for some other reason; (requête interlocutoire)

“judgment”

“judgment” includes an order; (jugement)

“notice of objection”

“notice of objection” means a notice of objection referred to in the Income Tax Act or the Petroleum and Gas Revenue Tax Act; (avis d’opposition)

“originating document”

“originating document” means a document that is filed under section 21; (acte introductif d’instance)

“proceeding”

“proceeding” means an appeal or reference; (instance)

“Registrar”

“Registrar” means the person appointed as Registrar of the Court by the Chief Administrator of the Courts Administration Service in consultation with the Chief Justice; (greffier)

“Registry”

“Registry” means the Registry established by the Chief Administrator of the Courts Administration Service at the principal office of the Court at 200 Kent Street, 2nd Floor, Ottawa, Ontario   K1A 0M1 (telephone: (613) 992-0901 or 1-800-927-5499; fax: (613) 957-9034; website: www.tcc-cci.gc.ca) or at any other local office of the Court specified in notices published by the Court. (greffe)

  • SOR/93-96, s. 1;
  • SOR/95-113, s. 1;
  • SOR/2004-100, s. 1;
  • SOR/2007-142, s. 1;
  • SOR/2008-303, s. 1(E).
Previous Version