Old Age Security Regulations (C.R.C., c. 1246)

30 to 37 [Repealed, SOR/96-521, s. 18]

Reference to Tax Court of Canada

38 If a ground of appeal referred to in subsection 28(2) of the Act is set out in an appeal brought under subsection 28(1) of the Act, the Social Security Tribunal must

• (a) notify the appellant and the Minister that the appeal on that ground has been referred to the Court for decision under subsection 28(2) of the Act; and

• (b) transmit to the Registrar of the Court a copy of the documents filed in the appeal that are relevant to the ground of appeal referred to in subsection 28(2) of the Act.

• 38.1 (1) Where an appeal is made in relation to a reference under subsection 28(2) of the Act and the Minister is of the opinion that a person other than the appellant may be directly affected by the decision of the Court, the Minister shall so notify the Social Security Tribunal.

• (2) On notification, the Social Security Tribunal shall so notify the Registrar of the Court and the Registrar shall add that person as a party to the appeal.

• 39 (1) The Registrar of the Court, on receipt of the documents transmitted by the Social Security Tribunal pursuant to paragraph 38(b), shall immediately notify the Chief Judge of the Court, the Social Security Tribunal, the Minister and any person added as a party to the appeal of that receipt.

• (2) When the Chief Judge of the Court is notified pursuant to subsection (1), the Chief Judge shall appoint a judge of the Court to hear the reference.

Date and Place of Reference

• 40 (1) The Registrar of the Court, in consultation with the judge of the Court appointed pursuant to subsection 39(2) to hear the reference, shall fix the date, time and place for the hearing of the reference.

• (2) The hearing of a reference shall be held in the city, town or village in which or nearest to which the appellant is ordinarily resident unless the appellant consents in writing to the hearing being held at some other place.

• (3) The Registrar of the Court shall, by registered mail, notify the appellant, the Social Security Tribunal, the Minister and any person added as a party to the appeal of the date, place and time fixed for the hearing of the reference.

Procedure before Tax Court of Canada

• 41 (1) Proceedings before the Court shall be informal and shall be conducted in a summary manner.

• (2) The judge appointed pursuant to subsection 39(2), subject to the right of all parties or their representatives to be heard, shall determine the procedure to be followed at the hearing of the reference.

42 The judge appointed pursuant to subsection 39(2) may, with the consent of the appellant, require that written submissions be filed by the appellant, the Minister and any person added as a party to the appeal in addition to or in lieu of an oral hearing.

Decision of Tax Court of Canada

43 [Repealed, SOR/2000-133, s. 11]

• 44 (1) The judge appointed pursuant to subsection 39(2) shall advise the Registrar of the Court of the judge’s decision.

• (2) The Registrar of the Court, after being advised of the decision in accordance with subsection (1), shall forward to the appellant, the Social Security Tribunal, the Minister and any person added as a party to the appeal a certified copy of the decision.

45 No costs shall be awarded on the disposition of a reference and no fees shall be charged to the appellant by the Court.

46 If the appellant sets out a ground of appeal that has not been referred to the Court under subsection 28(2) of the Act and a ground of appeal that has been referred to the Court under that subsection, the Social Security Tribunal, on receipt of a certified copy of the decision of the Court, must proceed in accordance with the Social Security Tribunal Rules of Procedure.

47 All notices, requests and other documents shall be addressed to the person to whom they are required to be sent, forwarded or mailed at his last known address.

Interest on Amounts Owing to Her Majesty

• 48 (1) The following definitions apply in this section.

  average bank rate

  average bank rate means the simple arithmetic mean of the bank rates that are established during the month before the month in respect of which interest is being calculated. (taux d’escompte moyen)

  bank rate

  bank rate means the rate of interest established weekly by the Bank of Canada as the minimum rate at which the Bank of Canada makes short-term advances to members of the Canadian Payments Association. (taux d’escompte)

  debt

  debt means

  • (a) a debt due under subsection 37(2) of the Act in respect of which a penalty has been imposed under section 44.1 of the Act; or

  • (b) a debt due under subsection 37(2.02) of the Act. (créance)

  demand for payment

  demand for payment means a demand for payment in writing and includes a notification of a decision to impose a penalty under section 44.1 of the Act or of the amount of a penalty imposed under that section. (demande de paiement)

  due date

  due date means, in respect of a debt,

  • (a) where a payment schedule has been established, any day on which a scheduled payment is to be made; or

  • (b) where no payment schedule has been established, the day that is 120 days after the day on which a demand for payment was issued. (date d’exigibilité)

• (2) Interest is payable on all debts that are recoverable on or after the day on which this section comes into force.

• (3) The accrual of interest on a debt, at the rate set out in subsection (4), begins on the due date.

• (4) Interest accrues on a debt at a rate that is calculated daily and compounded monthly at the average bank rate plus three per cent.

• (5) Interest does not accrue on a debt during the period in which a reconsideration under subsection 27.1(2) of the Act, an appeal under subsection 28(1) of the Act or section 55 of the Department of Employment and Social Development Act or a judicial review under the Federal Courts Act is pending in respect of that debt.

• (6) The accrual of interest on a debt or on a portion of the debt, as applicable, ceases on

  • (a) the day before the day on which a scheduled payment in respect of the debt or a payment of the debt in full is received by Her Majesty;

  • (b) the day on which the debt or the portion of the debt is remitted under subsection 37(4) of the Act;

  • (c) the day on which the penalty that constitutes the debt is reduced or the decision imposing that penalty is rescinded under

    • (i) subsection 44.1(4) of the Act, or

    • (ii) the latest of the following decisions in respect of a decision or determination of the Minister under section 44.1 of the Act:

      • (A) a decision of the Minister under subsection 27.1(2) of the Act, and

      • (B) a decision on an appeal under subsection 28(1) of the Act or section 55 of the Department of Employment and Social Development Act or a judicial review under the Federal Courts Act;

  • (d) the day on which the accrued interest is remitted under subsection (7); or

  • (e) the day on which the debtor dies.

• (7) The conditions under which the Minister may remit in whole or in part the interest payable under this section are that

  • (a) the interest has ceased to accrue in accordance with paragraph (6)(c);

  • (b) the interest cannot be collected within the reasonably foreseeable future;

  • (c) the administrative costs of collecting the interest would exceed the amount of that interest; and

  • (d) the payment of the interest would result in undue hardship to the debtor.