Tax Court of Canada Rules (General Procedure) - SOR/90-688a (SCHEDULE I)

Tax Court of Canada Rules (General Procedure)

[...]

FORM NUMBER	TITLE	PAGE
21(1)(b)	Reference under section 173 of the Income Tax Act, section 310 of the Excise Tax Act, section 97.58 of the Customs Act, section 51 of the Air Travellers Security Charge Act, section 204 of the Excise Act, 2001 or section 62 of the Softwood Lumber Products Export Charge Act, 2006, as the case may be	4431
21(1)(c)	Reference under section 174 of the Income Tax Act, section 311 of the Excise Tax Act, section 52 of the Air Travellers Security Charge Act, section 205 of the Excise Act, 2001 or section 63 of the Softwood Lumber Products Export Charge Act, 2006, as the case may be	4432

[...]

I, (full name of deponent), of the (City, Town, etc.) of , in the (Province, Territory, etc.) of , (where the deponent is a party or the counsel, officer, director, member or employee of a party, set out the deponent’s capacity), MAKE OATH AND SAY (or AFFIRM):

1 (Set out the statements of fact in consecutively numbered paragraphs, with each paragraph being confined as far as possible to a particular statement of fact.)

[...]

FORM 21(1)(b)Reference Under Section 173 of the Income Tax Act, Section 310 of the Excise Tax Act, Section 97.58 of the Customs Act, Section 51 of the Air Travellers Security Charge Act, Section 204 of the Excise Act, 2001 or Section 62 of the Softwood Lumber Products Export Charge Act, 2006, as the Case May Be

[...]

IN THE MATTER of an agreement that a question should be determined by the Court under section 173 of the Income Tax Act, section 310 of the Excise Tax Act, section 97.58 of the Customs Act, section 51 of the Air Travellers Security Charge Act, section 204 of the Excise Act, 2001 or section 62 of the Softwood Lumber Products Export Charge Act, 2006, as the case may be.

[...]

FORM 21(1)(c)Section 174 of the Income Tax Act, Section 311 of the Excise Tax Act, Section 52 of the Air Travellers Security Charge Act, Section 205 of the Excise Act, 2001 or Section 63 of the Softwood Lumber Products Export Charge Act, 2006, as the Case May Be

[...]

IN THE MATTER of an application by the Minister of National Revenue made under section 174 of the Income Tax Act, section 311 of the Excise Tax Act, section 52 of the Air Travellers Security Charge Act, section 205 of the Excise Act, 2001 or section 63 of the Softwood Lumber Products Export Charge Act, 2006, as the case may be, for the determination of a question.

[...]

[...]
(b) Set out the date of the certificate issued by the Minister of the Environment and the fair market value of the property as confirmed or redetermined by the Minister,

[...]

TAKE NOTICE THAT the (applicant or respondent as the case may be) will make a motion to the Court on (day), (date), at (time), or as soon after that time as the motion may be heard, at (address).

[...]

NOTE that if the proceeding in which the motion is made is a reference under section 173 or 174 of the Income Tax Act, section 310 or 311 of the Excise Tax Act, section 97.58 of the Customs Act, section 51 or 52 of the Air Travellers Security Charge Act, section 204 or 205 of the Excise Act, 2001 or section 62 or 63 of the Softwood Lumber Products Export Charge Act, 2006, the style of cause shall be the same as in the originating document and the body of the notice of motion shall be adjusted accordingly.

[...]

I, (full name of deponent), of the (City, Town, etc.) of , in the (Province, Territory, etc.) of , the appellant (or as may be) in this action, MAKE OATH AND SAY (or AFFIRM):

[...]

I, (full name of deponent), of the (City, Town, etc.) of , in the (Province, Territory, etc.) of , MAKE OATH AND SAY (or AFFIRM):

1 I am the (state the position held by the deponent in the corporation or the Canada Revenue Agency) of the appellant (or as may be) in this action.

[...]

WITNESS FEES AND EXPENSES for day(s) of attendance are served with this subpoena, calculated in accordance with Schedule II, Tariff A of the Tax Court of Canada Rules (General Procedure)as follows:

[...]

[...]
2. THIS COURT DIRECTS that the Registrar prepare and issue a commission naming (name), of (address), as commissioner to take the evidence of the witness (name of witness) in (name of Province, State or Country) (where the direction is made under sections 119 to 122, add and, on consent of the parties, any other witness who may be found there) for use at the hearing (or on examination for discovery, etc.).
3 THIS COURT DIRECTS that the Registrar prepare and issue a letter of request addressed to the judicial authorities of (name of Province, State or Country), requesting the issuing of such process as is necessary to compel the witness (or witnesses) to attend and be examined before the commissioner.

[...]

1 (Number each answer to correspond with the question. Where the deponent objects to answering a questions, state: I object to answering this question on the ground that it is irrelevant to the matters in issue or that the information sought is privileged because (specify) or as may be.)

[...]

WITNESS FEES AND EXPENSES for day(s) of attendance are served with this subpoena, calculated in accordance with Schedule II, Tariff A of the Tax Court of Canada Rules (General Procedure)as follows:

[...]

IF YOU FAIL TO ATTEND OR TO REMAIN IN ATTENDANCE AS REQUIRED BY THIS SUBPOENA, A WARRANT MAY BE ISSUED FOR YOUR ARREST.

[...]

I, (name), having been named as an expert witness by the (party), certify that I have read the Code of Conduct for Expert Witnesses set out in Schedule III to the Tax Court of Canada Rules (General Procedure) and agree to be bound by it.

[...]

The (party), (name), agrees to be bound by the final decision in the lead case or lead cases, in whole (specify) or in part (specify), with a final decision being defined as one from which there is no further right of appeal.

[...]

I CERTIFY that I have taxed the party and party costs of (identify party) in this proceeding (or as may be) under the authority of (give particulars of direction or specify section or statutory provision), and I ALLOW THE SUM OF $

[...]

Pursuant to (here insert reference to Court order, statutory provision or rule authorizing or requiring payment into court), the undersigned hereby tenders the attached cheque (or other instrument) in the sum of $, Canadian currency, payable to the Receiver General of Canada as a payment into court for (here insert purpose or object of payment into court).

[...]

Tax Court of Canada Rules (General Procedure) - SOR/90-688a (Section 147)

Tax Court of Canada Rules (General Procedure)

[...]
(3.1) Unless otherwise ordered by the Court, if an appellant makes an offer of settlement and obtains a judgment as favourable as or more favourable than the terms of the offer of settlement, the appellant is entitled to party and party costs to the date of service of the offer and substantial indemnity costs after that date, as determined by the Court, plus reasonable disbursements and applicable taxes.
(3.2) Unless otherwise ordered by the Court, if a respondent makes an offer of settlement and the appellant obtains a judgment as favourable as or less favourable than the terms of the offer of settlement or fails to obtain judgment, the respondent is entitled to party and party costs to the date of service of the offer and substantial indemnity costs after that date, as determined by the Court, plus reasonable disbursements and applicable taxes.
[...]
(3.4) A party who is relying on subsection (3.1) or (3.2) has the burden of proving that
- [...]
- (b) the judgment is as favourable as or more favourable than the terms of the offer of settlement, or as favourable or less favourable, as the case may be.
[...]
(3.6) In ascertaining whether the judgment granted is as favourable as or more favourable than the offer of settlement for the purposes of applying subsection (3.1) or as favourable as or less favourable than the offer of settlement for the purposes of applying subsection (3.2), the Court shall not have regard to costs awarded in the judgment or that would otherwise be awarded, if an offer of settlement does not provide for the settlement of the issue of costs.
[...]
(7) Any party may,
- [...]
- (b) after the Court has reached a conclusion as to the judgment to be pronounced, at the time of the return of the motion for judgment,
[...]

[...]

Tax Court of Canada Rules (General Procedure) - SOR/90-688a (SCHEDULE II)

Tax Court of Canada Rules (General Procedure)

[...]

Classes of Proceedings

1 Subject to section 1.1, for purposes of this Tariff and Tariff B, there are three classes of proceedings as follows:

[...]

1.1 For the purposes of applying this Tariff and Tariff B with respect to appeals from a determination or redetermination of the fair market value of an object by the Canadian Cultural Property Export Review Board established under the Cultural Property Export and Import Act, or from a confirmation or redetermination of the fair market value of an ecological gift by the Minister of the Environment pursuant to subsection 118.1(10.4) of the Income Tax Act, the three classes of proceedings are as follows:

[...]

Court Fees

[...]

Witness Fees and Expenses

4 (1) A witness, other than a witness who appears to give evidence as an expert, is entitled to be paid by the party who arranged for his or her attendance $75 per day, plus reasonable and proper transportation and living expenses.
[...]
(2) The party who arranges for the attendance of a witness may pay such witness, in lieu of the amount prescribed by subsection 4(1) of this Tariff a larger reasonable amount for attending as witness in that proceeding, but he must, forthwith after he makes such payment, or makes payment of the excess of the amount over the amount provided for in subsection 4(1) of this Tariff, file in the Court Office a statement of that payment and of the way in which he satisfied himself as to the amount payable under this subsection.

Expert Witnesses

[...]
(2) In lieu of making a payment under section 4 of this Tariff, there may be paid to a witness who appears to give evidence as an expert a reasonable payment not exceeding $300 per day, unless the taxing officer otherwise directs, for the services performed by the witness in preparing to give evidence and giving evidence.

No Preparation Fee

6 No payment shall be made to or received by a witness for what a witness has done in preparing to give evidence or giving evidence except as permitted by this Tariff.

Attendance of Witness

[...]

Sheriffs and Bailiffs

[...]

Commissioners

9 A commissioner for taking evidence or before whom an examination for discovery is taken or other person performing a similar function, other than a salaried officer of the Court, may be paid by the party who arranged for his services:

(a) if the services are performed in Canada, such fees and allowances as are payable for similar services in the superior court of the province (territory) in which the services are performed, and

[...]

Tax Court of Canada Rules (General Procedure) - SOR/90-688a (Section 100)

Tax Court of Canada Rules (General Procedure)

100 (1) At the hearing, a party may read into evidence as part of that party’s own case, after that party has adduced all of that party’s other evidence in chief, any part of the evidence given on the examination for discovery of

[...]
[...]
(2) Subject to the provisions of the Canada Evidence Act, the evidence given on an examination for discovery may be used for the purpose of impeaching the testimony of the deponent as a witness in the same manner as any previous inconsistent statement by that witness.
[...]
(4) A party who reads into evidence as part of that party’s own case evidence given on an examination for discovery of an adverse party, or a person examined for discovery on behalf of or in place of or in addition to an adverse party, may rebut that evidence by introducing any other admissible evidence.
[...]
(6) Where a person examined for discovery,

[...]

any party may, with leave of the judge, read into evidence all or part of the evidence given on the examination for discovery as the evidence of the person examined, to the extent that it would be admissible if the person were testifying in Court.
[...]
(8) Where an appeal has been discontinued or dismissed and another appeal involving the same subject matter is subsequently brought between the same parties or their representatives or successors in interest, the evidence given on an examination for discovery taken in the former appeal may be read into or used in evidence at the hearing of the subsequent appeal as if it had been taken in the subsequent appeal.

[...]

Tax Court of Canada Rules (General Procedure) - SOR/90-688a (Section 19)

Tax Court of Canada Rules (General Procedure)

[...]
(2) An affidavit shall be confined to a statement of facts within the personal knowledge of the deponent or to other evidence that the deponent could give if testifying as a witness in Court, except where these rules provide otherwise.
(3) Where there is a reference in an affidavit to an exhibit, that reference shall be made by words identifying the exhibit, as, for example, “Exhibit A to this my affidavit”.
(4) Where there is a reference in an affidavit to an exhibit, there shall be endorsed on or attached to the exhibit a certificate identifying the exhibit and signed by the person before whom the affidavit is sworn or affirmed, as, for example, “This is Exhibit A to the affidavit of , sworn before me the day of 20”.
(5) Where an exhibit is referred to in an affidavit and the exhibit,
- (a) is referred to as being attached to the affidavit, it shall be attached to and files with the affidavit,
- (b) is referred to as being produced and shown to the deponent, it shall not be attached to the affidavit or filed with it, but shall be left with the Registrar for the use of the Court, and on the disposition of the matter in respect of which the affidavit was filed, the exhibit shall be returned to the counsel or party who filed the affidavit, unless the Court directs otherwise, and

[...]

Language selection

Search and menus

Search

Advanced Search

FORM 21(1)(c)Section 174 of the Income Tax Act, Section 311 of the Excise Tax Act, Section 52 of the Air Travellers Security Charge Act, Section 205 of the Excise Act, 2001 or Section 63 of the Softwood Lumber Products Export Charge Act, 2006, as the Case May Be

Classes of Proceedings

Court Fees

Witness Fees and Expenses

Expert Witnesses

No Preparation Fee

Attendance of Witness

Sheriffs and Bailiffs

Commissioners

Type:

Titles: