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

Confidentiality Order

• 16.1 (1) On motion, the Court may order that a document or part of a document shall be treated as confidential at the time of filing of the document or part of the document and determines the conditions in relation to its reproduction, destruction and non-disclosure.

• (2) Where the Court makes an order pursuant to subsection (1), a party or solicitor of record may have access to the confidential document or part of the confidential document only on conditions determined by the Court in relation to its reproduction, destruction and non-disclosure.

• (3) The order remains in effect until the Court orders otherwise.

Notice to be in Writing

17 Where these rules require notice to be given, it shall be given in writing.

Filing of Documents

• 18 (1) Except as otherwise provided in these rules and unless otherwise directed by the Court, a document other than a notice of appeal may be filed using one of the following methods:

  • (a) depositing it with the Registry;

  • (b) sending it by mail to the Registry; or

  • (c) sending it by fax or by electronic filing to the Registry.

• (2) Except as otherwise provided in these rules and unless otherwise directed by the Court, the date of filing of a document is deemed to be

  • (a) in the case of a document filed with the Registry or sent by mail or by fax, the date shown by the date received stamp placed on the document by the Registry at the time of filing; or

  • (b) in the case of a document filed by electronic filing, the date shown on the acknowledgment of receipt issued by the Court.

• (3) Except as otherwise provided in these rules and unless otherwise directed by the Court, where a document is filed by electronic filing, the copy of the document that is printed by the Registry and placed in the Court file is deemed to be the original version of the document.

• (4) A party who files a document by electronic filing shall, if required by these rules or at the request of a party or the Court, provide a paper copy of the document and file it with the Registry.

• (5) Where the Registry has no record of the receipt of a document, it is deemed not to have been filed, unless the Court directs otherwise.

Affidavits

• 19 (1) An affidavit used in a proceeding shall be in Form 19.

• (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

  • (c) is a document, a copy shall be served with the affidavit, unless it is not practical to do so.

• (6) Where it appears to a person taking an affidavit that the deponent is illiterate or blind, the person shall certify in the jurat that the affidavit was read in his or her presence to the deponent, that the deponent appeared to understand it, and that the deponent signed the affidavit or placed his or her mark on it in the presence of the person taking the affidavit.

• (7) Where it appears to a person taking an affidavit that the deponent does not understand the language used in the affidavit, the person shall certify in the jurat that the affidavit was interpreted to the deponent in the person’s presence by a named interpreter who took an oath or made an affirmation before him or her to interpret the affidavit correctly.

• (8) Any interlineation, erasure or other alteration in an affidavit shall be initialed by the person taking the affidavit and, unless so initialed, the affidavit shall not be used without leave of the presiding judge or officer.

Requisitions

20 Where a party is entitled to require the Registrar to carry out a duty under these rules the party may do so by filing a requisition and paying the prescribed fee, if any. (Form 20)

Institution of Proceedings

Filing

• 21 (1) Every proceeding to which the general procedure in the Act applies shall be instituted by filing an originating document in the Registry

  • (a) in Form 21(1)(a) in the case of an appeal from an assessment under the Income Tax Act, the Petroleum and Gas Revenue Tax Act, the Excise Tax Act, the Customs Act, the Air Travellers Security Charge Act, the Excise Act, 2001 or the Softwood Lumber Products Export Charge Act, 2006;

  • (b) in Form 21(1)(b) in the case of an agreement for the determination of a question 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;

  • (c) in Form 21(1)(c) in the case of an application for the determination of a question 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;

  • (d) in Form 21(1)(d) in the case of an appeal 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,

  • (e) in Form 21(1)(e) in the case of an appeal from a confirmation or redetermination by the Minister of the Environment of the fair market value of an ecological gift under subsection 118.1(10.4) of the Income Tax Act or

  • (f) in Form 21(1)(f) in the case of an appeal from a suspension, pursuant to subsection 188.2(1) or (2) of the Income Tax Act, of the authority of a registered charity to issue an official receipt referred to in Part XXXV of the Income Tax Regulations.

• (2) A notice of appeal shall be filed using one of the following methods:

  • (a) by depositing the original and two copies of the notice of appeal with the Registry;

  • (b) by mailing the original and two copies of the notice of appeal to the Registry; or

  • (c) by sending a copy of the notice of appeal by fax or by electronic filing to the Registry.

• (3) An agreement or an application for the determination of a question shall be filed using one of the following methods:

  • (a) by depositing the original and two copies of the document with the Registry;

  • (b) by mailing the original and two copies of the document to the Registry; or

  • (c) by sending a copy of the document by fax or by electronic filing to the Registry.

• (4) The filing fee with respect to a document referred to in subsection (2) or (3) shall be paid within five days after the receipt of the document by the Registry.