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

Application

 These rules apply to all proceedings in the Court to which the general procedure in the Act applies.

  • SOR/93-96, s. 2;
  • SOR/2004-100, s. 2;
  • SOR/2008-303, s. 2.

Interpretation

  •  (1) These rules shall be liberally construed to secure the just, most expeditious and least expensive determination of every proceeding on its merits.

  • (2) Where matters are not provided for in these rules, the practice shall be determined by the Court, either on a motion for directions or after the event if no such motion has been made.

  • SOR/2004-100, s. 3(F).

Forms

 The forms in Schedule I shall be used where applicable and with such variations as the circumstances require.

Hearings by Conference Telephone

 Where the Court and all parties entitled to be heard on a motion or to attend a status hearing or pre-hearing conference or upon taxation of costs, consent, or where the Court so directs, the Court or the taxing officer may conduct the hearing by means of a conference telephone call.

  • SOR/93-96, s. 3.

NON-COMPLIANCE WITH THE RULES

Effect of Non-compliance

 A failure to comply with these rules is an irregularity and does not render a proceeding or a step, document or direction in a proceeding a nullity, and the Court,

  • (a) may grant all necessary amendments or other relief, on such terms as are just, to secure the just determination of the real matters in dispute, or

  • (b) only where and as necessary in the interests of justice, may set aside the proceeding or a step, document or direction in the proceeding in whole or in part.

Attacking Irregularity

 A motion to attack a proceeding or a step, document or direction in a proceeding for irregularity shall not be made,

  • (a) after the expiry of a reasonable time after the moving party knows or ought reasonably to have known of the irregularity, or

  • (b) if the moving party has taken any further step in the proceeding after obtaining knowledge of the irregularity,

except with leave of the Court.

Court may Dispense with Compliance

 The Court may, where and as necessary in the interests of justice, dispense with compliance with any rule at any time.

  • SOR/2004-100, s. 4.

Remedying Default

 When a notice of motion for a direction under section 91 or section 110 has been filed and served, the person or party against whom the motion is made may not, without the consent of the other party or leave of the Court, remedy any default on the basis of which relief is sought by such proposed motion.

TIME

Computation

 In the computation of time under these rules or a direction, except where a contrary intention appears,

  • (a) where the time limited for the doing of a thing expires or falls on a holiday or a Saturday, the thing may be done on the day next following that is not a holiday or Saturday, and

  • (b) the period beginning on December 21 in any year and ending on January 7 of the next year shall be excluded.