22. [Repealed, SOR/2008-303, s. 5]
23. [Repealed, SOR/2008-303, s. 5]
Service on Taxpayer
24. The Deputy Attorney General of Canada shall, on behalf of the Minister of National Revenue, cause a copy of an application under section 174 of the Income Tax Act, section 311 of the Excise Tax Act, section 52 of the Air Travellers Security Charge Act, section 205 of the Excise Act, 2001 or section 63 of the Softwood Lumber Products Export Charge Act, 2006 to be served personally or by registered mail on each of the taxpayers named in the application and on any other persons who, in the opinion of the Court, are likely to be affected by the determination of the question.
- SOR/93-96, s. 5;
- SOR/2004-100, s. 6;
- SOR/2008-303, s. 6.
JOINDER, CONSOLIDATION, INTERVENTION AND TRANSFER OR TRANSMISSION OF INTEREST
Joinder of Claims
25. A party may join in a notice of appeal all assessments under appeal unless otherwise directed.
When Proceedings May be Consolidated
26. Where two or more proceedings are pending in the Court and
(a) they have in common a question of law or fact or mixed law and fact arising out of one and the same transaction or occurrence or series of transactions or occurrences, or
(b) for any other reason, a direction ought to be made under this section,
the Court may direct that,
(c) the proceedings be consolidated or heard at the same time or one immediately after the other, or
(d) any of the proceedings be stayed until the determination of any other of them.
Discretion of Presiding Judge
27. Where a direction has been made that proceedings be heard either at the same time or one immediately after the other, the judge presiding at the hearing nevertheless has the discretion to direct otherwise.
Leave to Intervene
28. (1) Where it is claimed by a person who is not a party to a proceeding
(a) that such person has an interest in the subject matter of the proceeding,
(b) that such person may be adversely affected by a judgment in the proceeding, or
(c) that there exists between such person and any one or more parties to the proceeding a question of law or fact or mixed law and fact in common with one or more of the questions in issue in the proceeding,
such person may move for leave to intervene.
(2) On the motion, the Court shall consider whether the intervention will unduly delay or prejudice the determination of the rights of the parties to the proceeding, and the Court may,
(a) allow the person to intervene as a friend of the Court and without being a party to the proceeding, for the purpose of rendering assistance to the Court by way of evidence or argument, and
(b) give such direction for pleadings, discovery or costs as is just.
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