Tax Court of Canada Rules of Procedure respecting the Employment Insurance Act (SOR/90-690)

Regulations are current to 2013-04-29 and last amended on 2008-11-20. Previous Versions

JUDGMENT BY CONSENT

 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/2008-304, s. 6.

DISPOSITION OF APPEALS

 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    • (a[Repealed, SOR/2007-146, s. 7]

    • (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/93-99, s. 3;
  • SOR/2007-146, s. 7.
  •  (1) An appeal may at any time be withdrawn in whole or in part by the appellant by serving notice in writing on the Registrar and thereupon the appeal is deemed to be dismissed in whole or in part.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.

 As is provided in subsection 103(3) of the Act, on an appeal, the Court

  • (a) may vacate, confirm or vary a decision on an appeal under section 91 of the Act or an assessment that is the subject of an appeal under section 92 of the Act;

  • (b) in the case of an appeal under section 92 of the Act, may refer the matter back to the Minister for reconsideration and reassessment;

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

  • (d) shall 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/98-8, s. 10;
  • SOR/2004-104, s. 3.

DISCOVERY

  •  (1) After the time limited for replying under section 12 has expired the Court may, on application by any party to an appeal, direct

    • (a) any other party to the appeal to make discovery on oath of the documents that are or have been in the possession of or under the control of that other party relating to any matter in question on the appeal,

    • (b) that the applicant is authorized to examine on oath, for the purposes of discovery, any other party to the appeal, or

    • (c) that there shall be both discovery of documents and examination for discovery.

  • (2) The Court may specify the form of affidavit to be used for the purpose of discovery of documents.

  • (3) The person to be examined for discovery shall be

    • (a) if the other party is an individual, that individual,

    • (b) subject to paragraph (d), if the other party is a corporation or any body or group of persons empowered by law to sue or to be sued, either in its own name or in the name of any officer thereof or any other person, any member or officer of such corporation, body or group,

    • (c) if the other party is the Minister, any departmental or other officer of the Crown nominated by the Deputy Attorney General of Canada,

    • (d) if the other party is the Commission, any officer thereof nominated by the Deputy Attorney General of Canada, or

    • (e) a person who has been agreed upon by the examining party and the party to be examined with the consent of such person.

  • (4) The Court may designate the person before whom the examination for discovery is to be conducted and direct the manner in which it shall be conducted.

  • (5) All evidence given at an examination for discovery shall be recorded by a court reporter.

  • (6) Any party may, at the hearing of an appeal, use in evidence against another party any part of the examination for discovery of that other party, but, on the application of an adverse party, the Court may direct that any other part of the examination, that in the opinion of the Court, is so connected with the part to be used that the last-mentioned part ought not to be used without such other part, be put in evidence by the party seeking to use such examinations.

  • SOR/2008-304, s. 7.