Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan (SOR/90-689)

Regulations are current to 2015-11-16 and last amended on 2014-02-07. Previous Versions


 When all parties have consented in writing to a judgment disposing of an appeal in whole or in part and filed it with the Registry, the Court may

  • (a) grant the judgment sought without a hearing;

  • (b) direct a hearing; or

  • (c) direct that written representations be filed.

  • SOR/2008-305, s. 6.


 After the time for filing a reply under subsection 12(1) has expired, the matter shall, unless the Court otherwise directs, be deemed to be ready for hearing.

  •  (1) Where a reply to a notice of appeal has not been served within the 60 days prescribed under paragraph 12(2)(a) or within such longer time as the Court may allow, the appellant may apply on motion to the Court for judgment in respect of the relief sought in the notice of appeal.

  • (2) On the return of the application for judgment the Court may

    • (a[Repealed, SOR/2007-145, s. 6]

    • (b) direct that the appeal proceed to hearing on the basis that facts alleged in the notice of appeal are presumed to be true,

    • (c) allow the appeal if the facts alleged in the notice of appeal entitle the appellant to the judgment sought, or

    • (d) give such other direction as is just.

  • (3) The presumption in paragraph (2)(b) is a rebuttable presumption.

  • SOR/93-98, s. 3;
  • SOR/2007-145, s. 6.
  •  (1) An appeal may at any time be withdrawn in whole or in part by the appellant by serving notice in writing on the Registrar and thereupon the appeal is deemed to be dismissed in whole or in part.

  • (2) The Registrar shall forthwith serve any intervener or other person who may be directly affected by a notice of withdrawal served under subsection (1) with a copy of the notice of withdrawal.

 After hearing an appeal, the Court may vacate, confirm or vary a decision on an appeal under section 27 of the Act or an assessment that is the subject of an appeal under section 27.1 of the Act or, in the case of an appeal under section 27.1 of the Act, may refer the matter back to the Minister for reconsideration and reassessment, and shall without delay

  • (a) notify the parties to the appeal in writing of its decision; and

  • (b) give reasons for its decision, but, except where the Court deems it advisable in a particular case to give reasons in writing, the reasons given by it need not be in writing.

  • SOR/2004-98, s. 2.


  •  (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 rendering 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 to it, if any, shall be deposited with the Registry without delay.

  • SOR/2014-26, s. 36.