• 9. (1) A person affected by a decision of the Minister may intervene as a party in an appeal by filing with the Registry a notice of intervention that may be in the form set out in Schedule 9.

• (2) The notice of intervention shall be filed within 45 days after the day on which the notice of appeal was served on the intervener under section 8.

• (3) An intervener may state in the notice of intervention that the intervener intends to rely on the reasons set out in the notice of appeal received by the intervener or the reasons set out in the notice of intervention of another intervener.

• (4) The Registrar shall serve the Minister and the appellant with a copy of any notice of intervention received by the Registrar.

• (5) The notice of intervention may be served personally, and personal service on the Commissioner of Revenue is deemed to be personal service on the Minister, or by mail addressed to the Minister, and if served by mail, the date of service is the date it is mailed and, in the absence of evidence to the contrary, the date of mailing is that date appearing on the communication from the Registrar accompanying the notice of intervention.

• 10. (1) Where there are two or more appeals commenced in accordance with these rules, the Court may, upon application by the Minister or an appellant or by an intervener, direct that the appeals be

  • (a) consolidated on such terms as it may direct,

  • (b) heard at the same time,

  • (c) heard consecutively, or

  • (d) stayed until the determination of any other appeal,

  if there is a common question of law or fact in both or all of the appeals, or it is desirable in the interests of justice.

• (2) An application referred to in subsection (1) shall be filed in or mailed to the Registry in which the notices of appeal were filed or to which they were mailed and shall be served on the other parties to the appeals.

11. Where there are two or more notices of intervention served under these rules, the Court may direct that one notice of intervention be filed and served on behalf of all interveners if

• (a) there is a common question of law or fact in both or all notices of intervention, or

• (b) it is desirable in the interests of justice.

• 12. (1) The Minister shall reply in writing to every notice of appeal or notice of intervention filed in or mailed to a Registry under subsection 5(5) or 9(1).

• (2) (a) The Minister shall file the reply at the Registry and serve it on the appellant or intervener, or both, as the case may be, within 60 days from the day on which the notice of appeal or notice of intervention was served on the Minister, or within such longer time as the Court, on application made to it within those 60 days, may allow.

  • (b) The reply shall be filed in the Registry in which the notice of appeal or notice of intervention was filed or to which it was mailed, and it may be served on the appellant or intervener personally or by mail.

  • (b.1) A reply may be filed under paragraph (b) by mailing it to the appropriate Registry described in that paragraph.

  • (c) If the reply is served by mail the date of service is the date it is mailed and, in the absence of evidence to the contrary, the date of mailing is that date appearing on the communication from the Minister accompanying the reply.

• (3) The reply referred to in subsection (1) shall

  • (a) admit or deny the facts alleged in the notice of appeal or notice of intervention, and

  • (b) contain a statement of any further allegations of fact on which the Minister intends to rely.

• (4) An application for an extension of time under paragraph (2)(a) shall be made by serving at the Registry an application setting out

  • (a) the date on which the notice of appeal or notice of intervention was served on the Minister,

  • (b) the additional time required, and

  • (c) the reasons therefor.

• (5) The application to extend time may be served by filing it in the Registry in which the notice of appeal or notice of intervention was filed or to which it was mailed, or by sending a letter, telegram, telex or fax to that Registry.

• (6) If the application to extend time is served by telegram, telex or fax, the date of service is the date that the telegram, telex or fax is transmitted and, if the application is served by mail, the date of service is the date stamped on the envelope at the post office and, if there is more than one such date, the date of service shall be deemed to be the earliest date.

• (7) The Court shall dispose of the application on the basis of the representations contained in it and such additional information, if any, as the Court may require and after having given the appellant or intervener an opportunity to make representations.

• (8) The Registrar, on being informed of the decision of the Court in respect of the application, shall inform the Minister and the appellant or intervener.