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

Extension or Abridgement

  •  (1) The Court may extend or abridge any time prescribed by these rules or a direction, on such terms as are just.

  • (2) A motion for a direction extending time may be made before or after the expiration of the time prescribed.

  • (3) A time prescribed by these rules for filing, serving or delivering a document may be extended or abridged by consent in writing.

Hearing in Absence of Opposite Party

 No motion, examination, taxation of costs or other matter except a motion made without notice, shall proceed before a judge or an officer in the absence of the opposite party until thirty minutes after the time fixed for it.

Court Office Hours

 Unless otherwise directed by the Chief Justice, every office of the Court shall be open for the transaction of business each day except holidays and Saturdays, from 9 in the forenoon until 5 o’clock in the afternoon, and at such other times as the Court may, for special reason, direct.

  • SOR/2004-100, s. 44(E).

COURT DOCUMENTS

Format

 A document prepared for use in a proceeding shall be of good quality paper, 215 mm in width and not exceeding 279 mm in length and the text shall be printed, typewritten, written or reproduced legibly on one side only, with double spaces between the lines and a margin of approximately 40 mm on the left-hand side.

  • SOR/2007-142, s. 2.

Photocopies of Court Documents

 Subject to any order that the Court, in special circumstances, may make restricting access to a particular file by persons other than the parties to a matter before the Court, any person may, subject to appropriate supervision, and when the facilities of the Court permit without interfering with the ordinary work of the Court,

  • (a) inspect any Court file relating to a matter before the Court; and

  • (b) on payment of $0.40 per page, obtain a photocopy of any document on a Court file.

  • SOR/95-113, s. 2.

Confidentiality Order

  •  (1) On motion, the Court may order that a document or part of a document shall be treated as confidential at the time of filing of the document or part of the document and determines the conditions in relation to its reproduction, destruction and non-disclosure.

  • (2) Where the Court makes an order pursuant to subsection (1), a party or solicitor of record may have access to the confidential document or part of the confidential document only on conditions determined by the Court in relation to its reproduction, destruction and non-disclosure.

  • (3) The order remains in effect until the Court orders otherwise.

  • SOR/2007-142, s. 3.

Notice to be in Writing

 Where these rules require notice to be given, it shall be given in writing.

Filing of Documents

  •  (1) Except as otherwise provided in these rules and unless otherwise directed by the Court, a document other than a notice of appeal may be filed using one of the following methods:

    • (a) depositing it with the Registry;

    • (b) sending it by mail to the Registry; or

    • (c) sending it by fax or by electronic filing to the Registry.

  • (2) Except as otherwise provided in these rules and unless otherwise directed by the Court, the date of filing of a document is deemed to be

    • (a) in the case of a document filed with the Registry or sent by mail or by fax, the date shown by the date received stamp placed on the document by the Registry at the time of filing; or

    • (b) in the case of a document filed by electronic filing, the date shown on the acknowledgment of receipt issued by the Court.

  • (3) Except as otherwise provided in these rules and unless otherwise directed by the Court, where a document is filed by electronic filing, the copy of the document that is printed by the Registry and placed in the Court file is deemed to be the original version of the document.

  • (4) A party who files a document by electronic filing shall, if required by these rules or at the request of a party or the Court, provide a paper copy of the document and file it with the Registry.

  • (5) Where the Registry has no record of the receipt of a document, it is deemed not to have been filed, unless the Court directs otherwise.

  • SOR/2007-142, s. 4;
  • SOR/2008-303, s. 3.