Tax Court of Canada Rules (General Procedure) (SOR/90-688a)
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Regulations are current to 2013-04-29 and last amended on 2008-11-20. Previous Versions
Certificate of Costs
158. On the taxation of costs, the taxing officer shall set out in a certificate of costs the amount of costs taxed and allowed. (Form 158)
Review of Taxation
159. Upon motion of a party who is dissatisfied with the taxation, made within thirty days of the date of a certificate of costs, the Court may review the taxation and give such direction as may be just.
SECURITY FOR COSTS
Where Available
160. Where it appears that the appellant is resident outside of Canada, the Court on application by the respondent may give such direction regarding security for costs as is just.
When to be Made
161. An application for security for costs may be made only after the respondent has delivered a reply to the notice of appeal.
Amount and Form of Security
162. The amount and form of security and the time for payment into Court or otherwise giving the required security shall be determined by the Court.
Effect of Direction
163. An appellant who has been directed to give security for costs may not, until the security has been given, take any step in the appeal unless the Court directs otherwise.
Default of Appellant
164. Where the appellant defaults in giving the security required, the Court on application may dismiss the appeal.
Amount May be Varied
165. The amount of security may be increased or decreased at any time.
Notice of Compliance
166. On giving the security required, the appellant shall forthwith give notice of compliance to the respondent.
Payment Into and Out of Court
166.1 (1) A person who pays money into Court shall do so by delivering to the Registry
(a) a bill of exchange drawn on a bank, trust company, credit union or caisse populaire, or such other bill of exchange as may be authorized by order of the Court, that is payable to the order of the Receiver General of Canada; and
(b) three copies of a tender of payment into Court. (Form 166.1)
(2) A payment into Court is effective on the day the bill of exchange is paid after presentation for payment.
(3) Where a payment is effective, the Registry shall return a copy of the tender of payment into Court to the person making the payment.
- SOR/95-113, s. 11.
166.2 (1) Where an order has been made by the Court for payment out of court of money that is in the Consolidated Revenue Fund, or for payment out of any such money, together with any interest that may have accumulated on it, a requisition shall be made by the Registry to the Receiver General for such payment.
(2) A requisition shall be for an instrument in the amount to be paid out and payable to the person to whom the money is to be paid pursuant to the order, to be sent to the Registry at Ottawa, or at such other place as may be specified, for delivery of the instrument to the payee’s counsel of record, if the payee has such a counsel, and otherwise for delivery to the payee.
- SOR/95-113, s. 11.
- Date modified: