Tax Court of Canada Rules (General Procedure) (SOR/90-688a)

Taxation of Costs

General

• 153 (1) The taxing officer shall be the Registrar and any other officer of the Registry designated by the Chief Justice as a taxing officer.

• (2) Where for any reason there would otherwise be a delay in the taxation of a bill of costs, a judge may tax the bill of costs.

• (3) The taxing officer may direct that the taxation of a bill of costs be conducted by teleconference, by videoconference or by a combination of both and may specify the party responsible for establishing the communication.

Taxation of Costs — Considerations

154 Where party and party costs are to be taxed, the taxing officer shall tax and allow the costs in accordance with Schedule II, Tariff B and the officer shall consider,

• (a) the amounts in issue,

• (b) the importance of the issues,

• (c) the complexity of the issues,

• (d) the volume of work, and

• (e) any other matter that the Court has directed the taxing officer to consider.

Taxation at Instance of Party Entitled

• 155 (1) A party entitled to costs may obtain a notice of appointment for taxation of costs from the appropriate taxing officer on filing with the taxing officer a bill of costs and a copy of the direction or other document giving rise to the party’s entitlement to costs. (Form 155)

• (2) The notice and the bill of costs shall be served on every party interested in the taxation at least seven days before the date fixed for the taxation.

Taxation at Instance of Party Liable

• 156 (1) Where a party entitled to costs fails or refuses to file or serve a bill of costs for taxation within a reasonable time, any party liable to pay the costs may obtain a notice to deliver a bill of costs for taxation from the appropriate taxing officer. (Form 156)

• (2) The notice shall be served on every party interested in the taxation, at least twenty-one days before the date fixed for the taxation.

• (3) On being served with the notice, the person required to deliver a bill of costs shall file and serve a copy of the bill on every party interested in the taxation, at least seven days before the date fixed for the taxation.

• (4) Where a party required to deliver a bill of costs for taxation fails to do so at the time set out in the notice, and thereby prejudices another party, the taxing officer may fix the costs of the defaulting party at an appropriate sum in order to prevent further prejudice to the other party.

Powers of Taxing Officer

• 157 (1) A taxing officer may direct production of books and documents and give directions for the conduct of a taxation.

• (2) The taxing officer may, in his or her discretion, award or refuse the costs of a taxation to either party, and fix those costs.

• (3) No disbursements other than fees paid to the Registry shall be taxed or allowed unless it is established that the disbursement was made or that the party is liable for it.

• (4) The taxing officer may allow 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.

Certificate of Costs

158 On the taxation of costs, the taxing officer shall set out in a certificate of costs the amount of costs taxed and allowed. (Form 158)

Review of Taxation

159 Upon motion of a party who is dissatisfied with the taxation, made within thirty days of the date of a certificate of costs, the Court may review the taxation and give such direction as may be just.

Security for Costs

Where Available

160 Where it appears that the appellant is resident outside of Canada, the Court on application by the respondent may give such direction regarding security for costs as is just.

When to be Made

161 An application for security for costs may be made only after the respondent has delivered a reply to the notice of appeal.

Amount and Form of Security

162 The amount and form of security and the time for payment into Court or otherwise giving the required security shall be determined by the Court.

Effect of Direction

163 An appellant who has been directed to give security for costs may not, until the security has been given, take any step in the appeal unless the Court directs otherwise.

Default of Appellant

164 Where the appellant defaults in giving the security required, the Court on application may dismiss the appeal.

Amount May be Varied

165 The amount of security may be increased or decreased at any time.

Notice of Compliance

166 On giving the security required, the appellant shall forthwith give notice of compliance to the respondent.

Payment Into and Out of Court

• 166.1 (1) A person who pays money into Court shall do so by delivering to the Registry

  • (a) a bill of exchange drawn on a bank, trust company, credit union or caisse populaire, or such other bill of exchange as may be authorized by order of the Court, that is payable to the order of the Receiver General of Canada; and

  • (b) three copies of a tender of payment into Court. (Form 166.1)

• (2) A payment into Court is effective on the day the bill of exchange is paid after presentation for payment.

• (3) Where a payment is effective, the Registry shall return a copy of the tender of payment into Court to the person making the payment.

• 166.2 (1) Where an order has been made by the Court for payment out of court of money that is in the Consolidated Revenue Fund, or for payment out of any such money, together with any interest that may have accumulated on it, a requisition shall be made by the Registry to the Receiver General for such payment.

• (2) A requisition shall be for an instrument in the amount to be paid out and payable to the person to whom the money is to be paid pursuant to the order, to be sent to the Registry at Ottawa, or at such other place as may be specified, for delivery of the instrument to the payee’s counsel of record, if the payee has such a counsel, and otherwise for delivery to the payee.

Judgments Disposing of an Appeal or an Interlocutory Application

Pronouncing and Entering of Judgments

• 167 (1) The Court shall dispose of an appeal or an interlocutory or other application that determines in whole or in part any substantive right in dispute between or among the parties by rendering a judgment and shall dispose of any other interlocutory or other application by issuing an order.

• (2) A judgment shall be dated on the day it is signed and that day is the date of the pronouncement of the judgment.

• (3) A judgment and the reasons relating to it, if any, shall be deposited with the Registry without delay.

Reconsideration of a Judgment on an Appeal

168 Where the Court has pronounced a judgment disposing of an appeal any party may within ten days after that party has knowledge of the judgment, move the Court to reconsider the terms of the judgment on the grounds only,

• (a) that the judgment does not accord with the reasons for judgment, if any, or

• (b) that some matter that should have been dealt with in the judgment has been overlooked or accidentally omitted.

Direction for and Approval of Draft Judgment

• 169 (1) The Court may direct that one of the parties prepares a draft of an appropriate judgment to implement the Court’s decision.

• (2) Where a party has been directed to prepare a draft of a judgment and all parties represented at the hearing have approved the form of the judgment by signing the original or a copy of it, the party who prepared the draft judgment shall,

  • (a) file the original or the copy or copies approved by the parties, and

  • (b) leave the original judgment with the Registrar for signing by the Court.

• (3) Where the party directed to draft the judgment is unable to obtain the approval of every other party represented at the hearing, any party may apply to the judge who presided at the hearing to settle the terms of the judgment and to give any necessary directions, and upon settlement the judge shall sign the judgment and deposit it in the Registry.

Judgments by Consent on an Appeal

170 When all parties have consented in writing to a judgment disposing of an appeal, the Court may,

• (a) grant the judgment sought without a hearing,

• (b) direct a hearing, or

• (c) direct that written representations be filed.

Judgments on Admissions or Certain Documentary Evidence

170.1 A party may, at any stage of a proceeding, apply for judgment in respect of any matter

• (a) upon any admission in the pleadings or other documents filed in the Court, or in the examination of another party, or

• (b) in respect of which the only evidence consists of documents and such affidavits as are necessary to prove the execution or identity of the documents,

without waiting for the determination of any other question between the parties.

Setting Aside, Varying or Amending Interlocutory Judgments

• 171 (1) A person who,

  • (a) is affected by a judgment obtained on motion without notice, or

  • (b) fails to appear on a motion through accident, mistake or insufficient notice,

  may move to set aside or vary the judgment by a notice of motion.

• (2) On a motion under subsection (1) the Court may set aside or vary the judgment on such terms as are just.

• (3) A motion under subsection (1) shall not be made,

  • (a) after the expiry of a reasonable time after the moving party knows or ought reasonably to have known of the judgment, or

  • (b) if the moving party has taken any further steps in the proceeding after obtaining knowledge of the judgment,

  except with leave of the Court.

Setting Aside, Varying or Amending Accidental Errors in Judgments — General

• 172 (1) A judgment that,

  • (a) contains an error arising from an accidental slip or omission, or

  • (b) requires amendment in any matter on which the Court did not adjudicate,

  may be amended by the Court on application or of its own motion.

• (2) A party who seeks to,

  • (a) have a judgment set aside or varied on the ground of fraud or of facts arising or discovered after it was made,

  • (b) suspend the operation of a judgment, or

  • (c) obtain other relief than that originally directed,

  may make a motion for the relief claimed.

Seizure, Sale and Garnishment

• 172.1 (1) In addition to any other method of enforcement available, a judgment directing the payment of money to Her Majesty in right of Canada may be enforced by a writ of seizure and sale of the real and personal property of the person required to make payment or by the garnishment of debts payable to such person by another person.

• (2) A writ of seizure and sale or a notice of garnishment may be issued by a judge of the Court on application by the Deputy Attorney General of Canada, which application may be made ex parte.

• (3) An application for one or more writs of seizure and sale may be made under subsection (2) and it shall be accompanied by an affidavit stating

  • (a) the date and amount of any payment received since the judgment was issued, and

  • (b) the amount owing, including interest and the rate of interest,

  and any other evidence necessary to establish the amount awarded and the amount owing.

• (4) An application for one or more notices of garnishment may be made under subsection (2) and it shall be accompanied by an affidavit stating,

  • (a) the date and amount of any payment received since the judgment was issued,

  • (b) the amount owing, including interest and the rate of interest,

  • (c) the name and address of each person to whom a notice of garnishment is to be directed,

  • (d) that the deponent believes that those persons are or will become indebted to the debtor and the grounds for the belief,

  • (e) such particulars of the debts as are known to the deponent, and

  • (f) where a person to whom a notice of garnishment is to be directed is not then indebted but will become indebted to the debtor, such particulars of the date on which and the circumstances under which the debt will arise as are known to the deponent, and

  any other evidence necessary to establish the amount awarded and the amount owing.

• (5) A writ of seizure and sale or a notice of garnishment shall be in a form approved by the judge who hears the application under subsection (2) and the judge may give such directions with respect to the matter as the judge considers just and necessary in the circumstances.

• (6) Where a judgment directs the payment of money by and to a person, neither of whom is Her Majesty in right of Canada, the person entitled to payment may make application to a judge of the Court for a writ of seizure and sale or a notice of garnishment, which application may be made ex parte.

• (7) Subsections (3) to (5) apply to an application made under subsection (6).