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

24 (1) Failure to comply with these Rules shall not render any proceedings void unless the Court so directs, but such proceedings may be set aside either in whole or in part as irregular and may be amended or otherwise dealt with in such manner and on such terms as, in the opinion of the Court, the circumstances of the case require.

(2) Where a person makes an application to set aside a proceeding for irregularity, the objections intended to be put forward shall be stated clearly in the application.

(3) The Court may, where and as necessary in the interests of justice, dispense with compliance with any rule at any time.

(4) Where matters are not provided for in these Rules, the practice shall be determined by the Court, either on a motion for directions or after the event if no such motion has been made.