Tax Court of Canada Rules (General Procedure)

125 (1) Where an appeal has not been set down for hearing or terminated by any means within four months after filing the reply or after the last day for filing the reply, whichever is later, subject to any direction by the Chief Justice, the Registrar or a person designated by the Registrar or the Chief Justice may serve on the Deputy Attorney General of Canada and on the counsel of record for the appellant or, where the appellant acts in person, on the appellant, a notice of status hearing at least 30 days before the date fixed for that hearing, and the hearing shall be held before a judge.

(2) A counsel who receives a notice of status hearing shall forthwith give a copy of the notice to that counsel’s client.

(3) Unless the appeal has been set down for hearing or terminated by any means before the date fixed for the status hearing, the counsel of record shall attend the status hearing and the parties may attend the hearing.

(4) Where a party represented by counsel does not attend the hearing, that counsel shall file proof that a copy of the notice was given to the party.

(5) At the status hearing,

• (a) if a reply has been filed the appellant shall show cause why the appeal should not be dismissed for delay, and the judge may

  • (i) if satisfied that the appeal should proceed, set time periods for the completion of any remaining steps to set down the appeal for hearing and either fix the time and place of hearing or direct the Registrar to do so within a specified time,

  • (ii) if not satisfied that the appeal should proceed, dismiss it for delay, or

  • (iii) give such other direction as is just;

• (b) if a reply has not been filed, the judge may,

  • (i) direct that the appeal be allowed if the facts alleged in the notice of appeal entitle the appellant to the judgment sought,

  • (ii) direct that the appeal be heard on the basis that the facts alleged in the notice of appeal are presumed to be true and make a direction regarding the hearing fee, or

  • (iii) give such other direction as is just.

(6) The presumption in subparagraph (5)(b)(ii) is a rebuttable presumption.

(7) Where a party fails to comply with an order or direction made under subsection (5), the Court may, on application or of its own motion, allow the appeal, dismiss the appeal or make such other order as is just.