Tax Court of Canada Act

Marginal note:Rules

• 20 (1) Subject to the approval of the Governor in Council, rules for regulating the pleadings, practice and procedure in the Court shall be made by the rules committee.

• Marginal note:Idem

  (1.1) Without limiting the generality of the foregoing, the rules committee may make rules

  • (a) for oral examinations for discovery of officers of Her Majesty in right of Canada;

  • (b) for discovery and production, and supplying of copies, of documents by Her Majesty in right of Canada;

  • (c) respecting the taking of evidence before a judge or any other qualified person, inside or outside Canada, before or during a proceeding before the Court, and on commission or otherwise, of any person;

  • (d) providing for the reference of any question of fact for inquiry and report by a judge or other person as referee;

  • (e) for the fixing of fees to be paid by a party to the Registry of the Court for payment into the Consolidated Revenue Fund in respect of a proceeding before the Court;

  • (f) providing for the procedure that applies in respect of an appeal that was commenced according to one procedure and becomes an appeal in respect of which the other procedure applies;

  • (g) providing for pre-trial conferences;

  • (h) respecting the use of any means of communication, including telecommunications, for the conduct of proceedings;

  • (h.1) prescribing, for the purposes of subsection 28(1) of the Canada Pension Plan or subsection 103(1) of the Employment Insurance Act, when a determination or a decision on an appeal to the Minister of National Revenue under section 27 of the Canada Pension Plan or section 93 of the Employment Insurance Act, as the case may be, is communicated to a person;

  • (i) for regulating the duties of officers of the Court;

  • (j) for awarding and regulating costs in the Court in favour of or against the Crown as well as other parties and for authorizing the refusal of costs to an appellant who, in circumstances in which the appellant could make an election under section 18, does not make such an election;

  • (k) designating an act or omission of a person to be in contempt of court, respecting the procedure to be followed in proceedings for contempt and establishing penalties for a finding of contempt; and

  • (l) for awarding and regulating costs in the Court against a person who is subject to an order under subsection 19.1(1).

• Marginal note:When effective

  (2) No rule made under this section has effect until it has been published in the Canada Gazette.

• Marginal note:Tabling of rules

  (3) A copy of every rule made under this section shall be laid before Parliament on any of the first fifteen days after the making thereof that either House of Parliament is sitting.