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
JUDGMENTS DISPOSING OF AN APPEAL OR AN INTERLOCUTORY APPLICATION
Pronouncing and Entering of Judgments
167. (1) The Court shall dispose of an appeal or an interlocutory or other application that determines in whole or in part any substantive right in dispute between or among the parties by issuing a judgment and shall dispose of any other interlocutory or other application by issuing an order.
(2) A judgment shall be dated on the day it is signed and that day is the date of the pronouncement of the judgment.
(3) A judgment and the reasons relating thereto, if any, shall be deposited in the Registry at Ottawa and it shall be entered and filed there whereupon section 17.4 of the Act shall be complied with.
- SOR/95-113, s. 12.
Reconsideration of a Judgment on an Appeal
168. Where the Court has pronounced a judgment disposing of an appeal any party may within ten days after that party has knowledge of the judgment, move the Court to reconsider the terms of the judgment on the grounds only,
(a) that the judgment does not accord with the reasons for judgment, if any, or
(b) that some matter that should have been dealt with in the judgment has been overlooked or accidentally omitted.
Direction for and Approval of Draft Judgment
169. (1) The Court may direct that one of the parties prepares a draft of an appropriate judgment to implement the Court’s decision.
(2) Where a party has been directed to prepare a draft of a judgment and all parties represented at the hearing have approved the form of the judgment by signing the original or a copy of it, the party who prepared the draft judgment shall,
(a) file the original or the copy or copies approved by the parties, and
(b) leave the original judgment with the Registrar for signing by the Court.
(3) Where the party directed to draft the judgment is unable to obtain the approval of every other party represented at the hearing, any party may apply to the judge who presided at the hearing to settle the terms of the judgment and to give any necessary directions, and upon settlement the judge shall sign the judgment and deposit it in the Registry.
Judgments by Consent on an Appeal
170. When all parties have consented in writing to a judgment disposing of an appeal, the Court may,
(a) grant the judgment sought without a hearing,
(b) direct a hearing, or
(c) direct that written representations be filed.
Judgments on Admissions or Certain Documentary Evidence
170.1 A party may, at any stage of a proceeding, apply for judgment in respect of any matter
(a) upon any admission in the pleadings or other documents filed in the Court, or in the examination of another party, or
(b) in respect of which the only evidence consists of documents and such affidavits as are necessary to prove the execution or identity of the documents,
without waiting for the determination of any other question between the parties.
- SOR/99-209, s. 8;
- err.(E), Vol. 133, No. 13.
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