Tax Court of Canada Rules (General Procedure)

123 (1) After the close of pleadings, any party to an appeal, who is not in default under these rules or a judgment of the Court and who is ready for hearing, may apply in writing to the Registrar to fix the time and place of hearing.

(2) Where all parties agree on the making of a joint application, it shall be made in Form 123.

(3) Where all parties do not agree on making a joint application, the party making the application shall file a memorandum containing the information, as far as the applicant is concerned, required in Form 123 and shall serve a copy of the memorandum on all other parties and those parties shall, within ten days of service of the memorandum, file and serve on the party applying a similar memorandum.

(4) Subject to any direction by the Court, the Registrar, or a person designated by the Registrar or by the Chief Justice, may fix the time and place for the hearing

• (a) on receipt of a joint application;

• (b) on receipt of an application and of a separate memorandum from each party; or

• (c) on receipt of an application and after the time has expired for the filing of a separate memorandum by each party.

(4.1) Despite subsection (4), the Court may, on its own initiative, fix the time and place for the hearing.

(5) The Registrar shall forthwith send, by registered mail, notice of the time and place fixed for the hearing to all parties.

(6) If the time and place for a hearing have been fixed on the joint application of the parties, the hearing shall not be adjourned unless the Court is satisfied that there are special circumstances that justify the adjournment and it is in the interests of justice to adjourn it.