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  1. Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) - SOR/92-42 (Section 16)
    Rules of Practice and Procedure of the Tax Court of Canada in Respect of Appeals Under Part IX of the Excise Tax Act (Informal Procedure)

    • [...]

    • (2) An application made under subsection (1) may be in the form set out in Schedule 16(1) — OBJECTION or 16(2) — REQUEST, as the case may be.

    • (3) An application under subsection (1) shall be made by filing with the Registrar, in the manner provided in section 4.1, three copies of the application made to the Minister accompanied by three copies of the notice of objection or the request, as the case may be, and three copies of the Minister’s decision, if any.

    • (4) The Court may dispose of an application made under subsection (1) by

      [...]

      and, in granting it, may impose such terms as it deems just or order that the notice of objection or the request be deemed to be a valid objection or request as of the date of the order.

    • (5) No application shall be granted under this section to a person unless

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      • (b) the person demonstrates that

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        • (iii) the application to extend time was made to the Minister as soon as circumstances permitted it to be made.

      [...]

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  2. Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) - SOR/92-42 (Section 19)
    Rules of Practice and Procedure of the Tax Court of Canada in Respect of Appeals Under Part IX of the Excise Tax Act (Informal Procedure)

    • 19 (1) Failure to comply with these rules shall not render any proceedings void unless the Court so directs, but such proceedings may be set aside either in whole or in part as irregular and may be amended or otherwise dealt with in such manner and on such terms as, in the opinion of the Court, the circumstances of the case require.

    • [...]

    • (3) The Court may, where and as necessary in the interests of justice, dispense with compliance with any rule at any time.

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  3. Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) - SOR/92-42 (SCHEDULE 16(2) — REQUEST : Application for Extension of Time for Making a Request that the Minister Make an Assessment, a Reassessment or an Additional Assessment (Informal Procedure))
    Rules of Practice and Procedure of the Tax Court of Canada in Respect of Appeals Under Part IX of the Excise Tax Act (Informal Procedure)

    [...]

    [...]

    Here state why it was not possible to make the request within the 180 days after the day of mailing of the notice of assessment, reassessment or additional assessment, as the case may be, and any other relevant reasons in support of the application.Footnote *

    • Return to footnote *NOTE that three copies of this application accompanied by three copies of the application made to the Minister, three copies of the request and three copies of the Minister’s decision, if any, must be filed with the Registrar of the Tax Court of Canada in the same manner as appeals are filed under section 4.1.

    [...]


  4. Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) - SOR/92-42 (Section 16.1)
    Rules of Practice and Procedure of the Tax Court of Canada in Respect of Appeals Under Part IX of the Excise Tax Act (Informal Procedure)

    • [...]

    • (3) No application shall be granted under this section to a person unless

      • [...]

      • (b) the person demonstrates that

        • [...]

        • (iii) the application was made as soon as circumstances permitted it to be made, and

    [...]


  5. Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) - SOR/92-42 (Section 11)
    Rules of Practice and Procedure of the Tax Court of Canada in Respect of Appeals Under Part IX of the Excise Tax Act (Informal Procedure)

    • 11 (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) There may be paid to a witness who appears to give evidence as an expert a reasonable payment, not to exceed $300 per day unless the Court otherwise directs, for the services performed by the witness in preparing himself to give evidence and giving evidence.

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