Advanced Search

Search Form
Keyword(s):
Filter(s):
Point-in-time help
 
Display / Hide Categories
Results 1-5 of 38
Didn't find what you're looking for?
Search Canada.ca
  1. Tax Court of Canada Rules of Procedure respecting the Excise Act, 2001 (Informal Procedure) - SOR/2004-102
    Rules of Practice and Procedure of the Tax Court of Canada in Respect of Appeals Under the Excise Act, 2001 (Informal Procedure)

    Whereas, pursuant to subsection 22(3)Footnote a of theTax Court of Canada Act, the rules committee of the Tax Court of Canada published a copy of the proposed Tax Court of Canada Rules of Procedure respecting the Excise Act, 2001 (Informal Procedure), substantially in the annexed form, in theCanada Gazette, Part I, on August 30, 2003, and invited any interested person to make representations with respect to the proposed Rules;

    Therefore, the rules committee of the Tax Court of Canada, pursuant to section 20Footnote b of theTax Court of Canada Act and subject to the approval of the governor in council, hereby makes, effective on the date of publication in theCanada Gazette, the annexed Tax Court of Canada Rules of Procedure respecting the Excise Act, 2001 (Informal Procedure).

    [...]

    Chief Administrator of the

    Her Excellency the Governor General in Council, on the recommendation of the Minister of Justice, pursuant to subsection 20(1)Footnote c of theTax Court of Canada Act, hereby approves the annexed Tax Court of Canada Rules of Procedure respectecting the Excise Act, 2001 (Informal Procedure).

    [...]


  2. Tax Court of Canada Rules of Procedure respecting the Excise Act, 2001 (Informal Procedure) - SOR/2004-102 (SCHEDULE 20 : Application for Extension of Time Within Which an Appeal May Be Instituted (Informal Procedure))
    Rules of Practice and Procedure of the Tax Court of Canada in Respect of Appeals Under the Excise Act, 2001 (Informal Procedure)

    [...]

    [...]

    HER MAJESTY THE QUEEN,

    [...]

    APPLICATION FOR THE EXTENTION OF TIME WITHIN WHICH AN APPEAL MAY BE INSTITUTED

    I HEREBY apply for an order extending the time within which an appeal may be instituted (identify the assessment(s) (which include(s) a reassessment and an additional assessment) and the period to which the assessment(s) relate(s)).

    Here set out the reasons why the appeal to the Court was not instituted before the expiration of 90 days after the day the notice of assessment was sent and any other relevant reasons in support of the application.Footnote *

    TO:

    The Registrar

    [...]

    Any other office of the Registry.

    		 (Set out name, address for service and telephone number of applicant, applicant’s counsel or applicant’s agent)

    • Return to footnote *NOTE that three copies of this application accompanied by three copies of a notice of appeal must be filed with the Registrar of the Tax Court of Canada in the same manner as appeals are filed under section 4.1.

    [...]


  3. Tax Court of Canada Rules of Procedure respecting the Excise Act, 2001 (Informal Procedure) - SOR/2004-102 (SCHEDULE 19 : Application for Extension of Time for)
    Rules of Practice and Procedure of the Tax Court of Canada in Respect of Appeals Under the Excise Act, 2001 (Informal Procedure)

    SCHEDULE 19Application for Extension of Time for the Filing of a Notice of Objection (Informal Procedure)(Section 19)

    [...]

    HER MAJESTY THE QUEEN,

    [...]

    APPLICATION FOR EXTENTION OF TIME FOR THE FILING OF A NOTICE OF OBJECTION

    I HEREBY apply for an order extending the time within which a notice of objection to an assessment (here identify the assessment(s) (which include(s) a reassessment and an additional assessment) and the period to which the assessment(s) relate(s)) may be filed.

    Here state why it was not possible to file the notice of objection within the time specified for doing so and any other relevant reasons in support of the application.Footnote *

    TO:

    The Registrar

    [...]

    Any other office of the Registry.

    		 (Set out name, address for service and telephone number of applicant, applicant’s counsel or applicant’s agent)

    • 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 notice of objection 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 Act, 2001 (Informal Procedure) - SOR/2004-102 (SCHEDULE 4 : Notice of Appeal (Informal Procedure))
    Rules of Practice and Procedure of the Tax Court of Canada in Respect of Appeals Under the Excise Act, 2001 (Informal Procedure)

    [...]

    [...]

    HER MAJESTY THE QUEEN,

    [...]

    TAKE NOTICE THAT (name) appeals to the Court from (identify the assessment(s) (which include(s) a reassessment and an additional assessment) under appeal, including the date of the assessment(s) and the period to which the assessment(s) relate(s)).

    • A 
      Reasons for the appeal. Here state why you say the assessment(s) is (are) wrong.
    • B 
      Statement of relevant facts in support of the appeal.

    I ELECT to have the informal procedure provided by sections 18.3001 and 18.3003 to 18.302 of theTax Court of Canada Act apply to this appeal.

    TO:

    The Registrar

    [...]

    Any other office of the Registry.

    		 (Set out name, address for service and telephone number of appellant, appellant’s counsel or appellant’s agent)

    [...]


  5. Tax Court of Canada Rules of Procedure respecting the Excise Act, 2001 (Informal Procedure) - SOR/2004-102 (Section 25)
    Rules of Practice and Procedure of the Tax Court of Canada in Respect of Appeals Under the Excise Act, 2001 (Informal Procedure)

    • 25 (1) A person is guilty of contempt of court who

      • (a) at a hearing of the Court fails to maintain a respectful attitude, remain silent or refrain from showing approval or disapproval of the proceeding;

      • (b) wilfully disobeys a process or order of the Court;

      • (c) acts in such a way as to interfere with the orderly administration of justice or to impair the authority or dignity of the Court;

      • (d) is an officer of the Court and fails to perform his or her duties;

      • [...]

      • (f) contrary to these rules and without lawful excuse,

        • (i) refuses or neglects to obey a subpoena or to attend at the time and place appointed for his or her examination for discovery,

    • (2) Subject to subsection (6), before a person may be found in contempt of court, the person alleged to be in contempt shall be served with an order, made on the motion of a person who has an interest in the proceeding or at the Court’s own initiative, requiring the person alleged to be in contempt

      • (a) to appear before a judge at a time and place stipulated in the order;

      • (b) to be prepared to hear proof of the act with which the person is charged, which shall be described in the order with sufficient particularity to enable the person to know the nature of the case against the person; and

      • (c) to be prepared to present any defence that the person may have.

    • [...]

    • (4) An order may be made under subsection (2) if the Court is satisfied that there is a prima facie case that contempt has been committed.

    • (5) An order under subsection (2) shall be personally served, together with any supporting documents, unless otherwise ordered by the Court.

    • (6) In a case of urgency, a person may be found in contempt of court for an act committed in the presence of a judge in the exercise of his or her functions and condemned at once, provided that the person has first been called on to justify his or her behaviour.

    • [...]

    • (9) Where the Court considers it necessary, it may request the assistance of the Attorney General of Canada or any other person in relation to any proceedings for contempt.

    • (10) Where a person is found to be in contempt, a judge may order, in addition to any other order made in respect of the proceedings, any or all of the following:

      • (a) that the person be imprisoned for a period of less than two years;

      • (b) that the person pay a fine;

      • (c) that the person do or refrain from doing any act;

      • (d) that the person’s property be sequestered; and

      • (e) that the person pay costs.


Date modified: