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Marginal note:April 1, 2013

50 These Regulations come into force on April 1, 2013.

Marginal note:General principle

2 These Regulations must be interpreted so as to secure the just, most expeditious and least expensive determination of appeals and applications.

Marginal note:S.C. 2021, c. 23

Footnote ^*6 These Regulations come into force on the day on which Division 20 of Part 4 of the Budget Implementation Act, 2021, No. 1 comes into force, but if they are registered after that day, they come into force on the day on which they are registered.

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Marginal note:Informal conduct

• 3 (1) The Tribunal

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  • (b) may, if there are special circumstances, vary a provision of these Regulations or dispense a party from compliance with a provision.

• Marginal note:Proceeding by way of analogy

  (2) If a question of procedure that is not dealt with by these Regulations arises in a proceeding, the Tribunal must proceed by way of analogy to these Regulations.

Marginal note:Notice of hearing

21 If a notice of hearing is sent by the Tribunal under these Regulations, the Tribunal may hold the hearing by way of

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