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

Effect of Request to Admit

  •  (1) A party on whom a request to admit is served shall respond to it within fifteen days after it is served by serving on the requesting party, a response to request to admit. (Form 131)

  • (2) Where the party on whom the request is served fails to serve a response as required by subsection (1), the party shall be deemed, for the purposes of the appeal only, to admit the truth of the facts or the authenticity of the documents mentioned in the request to admit.

  • (3) A party shall also be deemed, for the purposes of the appeal only, to admit the truth of the facts or the authenticity of the documents mentioned in the request to admit, unless the party’s response

    • (a) specifically denies the truth of a fact or the authenticity of a document mentioned in the request, or

    • (b) refuses to admit the truth of a fact or the authenticity of a document and sets out the reason for the refusal.

  • SOR/2004-100, s. 20(E).

Withdrawal of Admission

 A party may withdraw an admission made in response to a request to admit, a deemed admission or an admission in the party’s pleading on consent or with leave of the Court.

PROCEDURE AT HEARING

Exclusion of Witnesses

  •  (1) A judge may exclude from a courtroom,

    • (a) a witness until called to give evidence, and

    • (b) a person who is interfering with the proper conduct of a hearing.

  • (2) A direction under subsection (1) may not be made in respect of a party to the appeal or a witness whose presence is essential to instruct counsel for the party calling the witness, but the presiding judge may require any such party or witness to give evidence before any other witnesses are called to give evidence on behalf of that party.

  • (2.1) Where an order is made excluding a witness from the courtroom, there shall be no communication to the witness of any evidence given during the absence of the witness from the courtroom, except with leave of the presiding judge, until after the witness has been called and has given evidence.

  • (3) Where an appeal is heard in camera under the authority of an enactment, disclosure of information relating to the appeal is not contempt of court unless the Court has expressly prohibited the disclosure of the information.

  • SOR/93-96, s. 16;
  • SOR/2004-100, s. 21(E).

Return of Exhibits

 Subject to any direction by the Chief Justice, at any time following the judgment, on requisition by the counsel or party who put an exhibit in evidence, or the person who produced it, the Registrar shall return the exhibit to the person making the requisition.

  • SOR/2004-100, s. 22.

Order of Presentation at Hearing

  •  (1) If at a hearing a party proposes to adduce evidence, the party or the party’s counsel shall, unless the judge directs otherwise, immediately before adducing the evidence, open his case by making a short statement giving a concise outline of the facts that the party proposes to prove and of the applicable law.

  • (2) Unless the judge directs otherwise, the parties shall put in their respective cases by evidence or by putting before the Court the facts on which they rely, in the following order,

    • (a) the appellant,

    • (b) the respondent, and

    • (c) the appellant in respect of rebuttal evidence.

  • (3) Unless the judge directs otherwise, after all parties have adduced their evidence, they shall be heard in argument in the order in which they adduced their evidence and the party who was first heard in argument may reply and an opposing party may answer a new point of law raised in the reply.