Tax Court of Canada Rules (General Procedure) (SOR/90-688a)

Regulations are current to 2014-09-15 and last amended on 2014-02-07. Previous Versions

Transfer or Transmission of Interest

  •  (1) Where at any stage of a proceeding the interest or liability of a person who is a party to a proceeding in the Court is transferred or transmitted to another person by assignment, bankruptcy, death or other means, no other proceedings shall be instituted until the Registrar is notified of the transfer or transmission and the particulars of it.

  • (2) On receipt of the notice and particulars referred to in subsection (1) the Registrar shall consult with the parties regarding the circumstances under which the proceeding shall continue and he shall report on these consultations to the Chief Justice.

  • (3) The Chief Justice or a judge designated by him to deal with the matter may direct the continuation of the proceeding or give such other direction as is just.

  • SOR/93-96, s. 6;
  • SOR/2004-100, ss. 7 and 44(E);
  • SOR/2008-303, s. 7.

PROCEEDING ON BEHALF OF PARTY UNDER LEGAL DISABILITY

 Unless the Court orders otherwise, the representative of a party under a legal disability shall institute or continue a proceeding on behalf of that party.

  • SOR/2008-303, s. 8.

REPRESENTATION

Representation by Counsel

  •  (1) Subject to subsection (3), a party to a proceeding who is an individual may act in person or be represented by counsel.

  • (2) Where a party to a proceeding is not an individual, that party shall be represented by counsel except with leave of the Court and on any conditions that it may determine.

  • (3) Unless the Court orders otherwise, a person who is the representative of a party under a legal disability in a proceeding shall be represented by counsel, except where that person is also counsel acting in such a capacity.

  • SOR/93-96, s. 7;
  • SOR/2007-142, s. 7;
  • SOR/2008-303, s. 9.

Counsel of Record

  •  (1) Subject to the other provisions of this section where a party has taken any step in a proceeding by a document signed by counsel, that person shall be the counsel of record for that party until a change is effected in a manner provided for by this section.

  • (2) A counsel of record shall act as and remain the counsel of record until,

    • (a) the client delivers a notice under section 32,

    • (b) such counsel has served a notice of intention to cease to act as counsel and the provisions of subsection 33(1) have been complied with, or

    • (c) a direction removing the counsel from the record has been entered, served on the client and every other party and filed with proof of service.

Change in Representation by a Party

  •  (1) A party who has a counsel of record may change the counsel of record by serving on the counsel and every other party and filing, with proof of service, a notice giving the name, address for service and telephone number of the new counsel.

  • (2) A party acting in person may appoint a counsel of record by serving on every other party and filing, with proof of service, a notice giving the name, address for service and telephone number of the counsel of record.

  • (3) A party who has a counsel of record may elect to act in person by serving on the counsel and every other party and filing with proof of service, a notice of intention to act in person giving the party’s address for service and telephone number.