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Tax Court of Canada Rules (General Procedure)

Version of section 2 from 2007-06-14 to 2008-11-19:

 In these rules,


Act means the Tax Court of Canada Act; (Loi)


assessment includes a determination, a redetermination, a reassessment, and an additional assessment; (cotisation)


counsel means every person who by virtue of subsection 17.1(2) of the Act, may practise in the Court; (avocat)

counsel of record

counsel of record means the person who by virtue of sections 30 to 34 is the counsel of record for a party; (avocat inscrit au dossier)


Court means the Tax Court of Canada; (Cour)

electronic filing

electronic filing means the act of filing by electronic means through the Court’s website ( or any other website referred to in a direction issued by the Court, any document listed on those sites. (dépôt électronique)


fax means to transmit a facsimile of printed matter electronically or a document so transmitted; (télécopie)

Hague Convention on Service Abroad

Hague Convention on Service Abroad means the Convention on the Service Abroad of Judicial and Extrajudicial Documents in Civil or Commercial Matters signed at the Hague on November 15, 1965; (Convention de La Haye relative à la signification et à la notification à l’étranger)

interlocutory application

interlocutory application includes an application to extend time under these rules or to dismiss an appeal for want of prosecution or for failure to comply with a statutory condition precedent to instituting a valid appeal or on the ground that the Court has no jurisdiction to entertain an appeal for some other reason; (requête interlocutoire)


judgment includes an order; (jugement)

notice of objection

notice of objection means a notice of objection referred to in the Income Tax Act or the Petroleum and Gas Revenue Tax Act; (avis d’opposition)

originating document

originating document means a document that is filed under section 21; (acte introductif d’instance)


proceeding means an appeal or reference; (instance)


Registrar means the person appointed as Registrar of the Court by the Chief Administrator of the Courts Administration Service in consultation with the Chief Justice. (greffier)


Registry means the Registry established by the Chief Administrator of the Courts Administration Service at the principal office of the Court at 200 Kent Street, 2nd Floor, Ottawa, Ontario   K1A 0M1 (telephone: (613) 992-0901 or 1-800-927-5499; fax: (613) 957-9034; website: or at any other local office of the Court specified in notices published by the Court. (greffe)

  • SOR/93-96, s. 1
  • SOR/95-113, s. 1
  • SOR/2004-100, s. 1
  • SOR/2007-142, s. 1

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