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Tax Court of Canada Rules of Procedure Respecting the Customs Act (Informal Procedure) (SOR/2004-99)

Regulations are current to 2020-03-05 and last amended on 2014-02-07. Previous Versions

Costs (continued)

 Unless otherwise directed by the Court, where an appellant is represented or assisted by an adviser other than counsel, disbursements in respect of services referred to in section 10 may be allowed on the taxation of party and party costs in an amount not to exceed one half of the amounts listed in section 10.

  •  (1) Such other disbursements may be allowed as were essential for the conduct of the appeal if it is established that the disbursements were made or that the party is liable for them.

  • (2) There may be allowed all services, sales, use or consumption taxes and other like taxes paid or payable on any counsel fees and disbursements allowed if it is established that such taxes have been paid or are payable and are not otherwise reimbursed or reimbursable in any manner whatever, including, without restriction, by means of claims for input tax credits in respect of such taxes.

  •  (1) A witness, other than a witness who appears to give evidence as an expert, is entitled to be paid by the party who arranged for his or her attendance $75 per day, plus reasonable and proper transportation and living expenses.

  • (2) An amount is not payable under subsection (1) in respect of an appellant unless the appellant is called on to testify by counsel for the respondent.

  • (3) There may be paid to a witness who appears to give evidence as an expert a reasonable payment, not to exceed $300 per day unless the Court otherwise directs, for the services performed by the witness in preparing to give evidence and in giving evidence.

  • SOR/2007-148, s. 4
  •  (1) Subject to subsection 9(3), costs shall be taxed by the Registrar or any other person that may be designated by the Chief Justice as a taxing officer.

  • (2) An appellant whose costs are to be taxed shall file with the Registrar a bill of costs, which may be in the form set out in Schedule 14.

  • (3) The Registrar shall forthwith send a true copy of the bill of costs to counsel for the respondent.

  • (4) Immediately following the taxation, the Registrar shall send to each of the parties a certificate of taxation.

  • SOR/2008-299, s. 4
  •  (1) Any party may appeal to a judge of the Court from the taxation by notice in writing sent to the Registrar within 20 days of the date of mailing of the certificate of taxation.

  • (2) The time referred to in subsection (1) may be extended by a judge of the Court.

Costs in Vexatious Proceedings

 Where a judge has made an order under section 19.1 of the Act, costs may be awarded against the person in respect of whom the order has been made.

Removal of an Appeal from the Informal Procedure to the General Procedure or from the General Procedure to the Informal Procedure

 An application by the Attorney General of Canada to remove an appeal from the informal procedure to the general procedure shall be by motion, and the Court may give such directions as are necessary for the subsequent conduct of the appeal. There shall be no additional filing fee for proceeding in the general procedure unless the Court so directs.

  •  (1) Where a person who has appealed under Part V.1 of the Customs Act has not elected in the notice of appeal that sections 18.3001 and 18.3003 to 18.302 (Informal Procedure) of the Act shall apply, that person may, within 90 days from the date on which the reply is served or within such additional time as the Court may, on motion for special reasons, allow, make such an election.

  • (2) An election under subsection (1) may be in the form set out in Schedule 18.

Application for Extension of Time

  •  (1) A person who has made an application to the Minister to extend the time for filing a notice of objection may apply to the Court to have the application granted after either

    • (a) the Minister has refused the application, or

    • (b) 90 days have elapsed after service of the application and the Minister has not notified the person of the Minister’s decision,

    but no application under this section may be made after the expiration of 30 days after the day on which notification of the Minister’s decision was mailed to the person.

  • (2) An application made under subsection (1) may be in the form set out in Schedule 19.

  • (3) An application under subsection (1) shall be made by filing with the Registrar, in the manner provided in section 4.1, three copies of the application made to the Minister accompanied by three copies of the notice of objection and three copies of the Minister’s decision, if any.

  • (4) The Court may dispose of an application made under subsection (1) by

    • (a) dismissing it, or

    • (b) granting it,

    and, in granting it, may impose such terms as it deems just or order that the notice of objection be deemed to be a valid objection as of the date of the order.

  • (5) No application shall be granted under this section to a person unless

    • (a) the application is made within one year after the expiration of the time specified by Part V.1 of the Customs Act for filing a notice of objection*, and

    • (b) the person demonstrates that

      • (i) within the applicable time specified in paragraph (a), the person

        • (A) was unable to act or to give a mandate to act in the person’s name, or

        • (B) had a bona fide intention to object to the assessment,

      • (ii) given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application, and

      • (iii) the application to extend time was made to the Minister as soon as circumstances permitted it to be made.

    • * Subsection 97.48(1) of the Customs Act provides:

      • “97.48 (1) Any person who has been assessed under section 97.44 and who objects to the assessment may, within ninety days after the day notice of assessment is sent to the person, file with the Minister a notice of objection in the prescribed form and manner setting out the reasons for the objection and all relevant facts.”

  • (6) The application pursuant to subsection (1) is deemed to have been filed on the date of its receipt by the Registry, even if the application is not accompanied by the documents listed in subsection (3), provided that those documents are filed within 30 days after that date or within any reasonable time that the Court establishes.

  • SOR/2007-148, s. 5
  • SOR/2014-26, s. 49
  •  (1) An application for an order extending the time within which an appeal may be instituted may be in the form set out in Schedule 20.

  • (2) An application under subsection (1) shall be made by filing with the Registrar, in the manner provided in section 4.1, three copies of the application accompanied by three copies of the notice of appeal.

  • (3) No application shall be granted under this section to a person unless

    • (a) the application is made within one year after the expiration of 90 days after the day on which the notice was sent to the person informing the person that the Minister has confirmed the assessment or has reassessed; and

    • (b) the person demonstrates that

      • (i) within the 90-day period specified in paragraph (a), the person

        • (A) was unable to act or to give a mandate to act in the person’s name, or

        • (B) had a bona fide intention to appeal,

      • (ii) given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application,

      • (iii) the application was made as soon as circumstances permitted it to be made, and

      • (iv) there are reasonable grounds for appealing from the assessment.

  • (4) The application pursuant to subsection (1) is deemed to have been filed on the date of its receipt by the Registry, even if the application is not accompanied by the notice of appeal referred to in subsection (2), provided that the notice of appeal is filed within 30 days after that date or within any reasonable time that the Court establishes.

  • SOR/2007-148, s. 6
  • SOR/2014-26, s. 50
 
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