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Tax Court of Canada Rules (General Procedure)

Version of section 43 from 2007-06-14 to 2024-03-06:

  •  (1) In an appeal, the pleadings shall consist of the notice of appeal, the reply to the notice of appeal called “the reply” and the answer to the reply to the notice of appeal, if any, called “the answer”.

  • (2) [Repealed, SOR/2007-142, s. 9]

  • (3) No pleading subsequent to an answer shall be filed without the consent in writing of the opposite party or leave of the Court.

  • SOR/2007-142, s. 9

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