Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan

15 (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) permit the serving of the reply,

• (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.