Tax Court of Canada Rules (General Procedure)

126 (1) The Court may, on its own initiative or at the request of a party, direct counsel for the parties, either with or without the parties, and any party not represented by counsel to appear before a judge for a pre-hearing conference to consider

• (a) the possibility of settlement of any or all of the issues in the appeal,

• (b) appropriate means to simplify the issues and to shorten the hearing,

• (c) the possibility of obtaining admission of fact or documents,

• (d) the advisability of amending the pleadings or defining the questions in dispute, and

• (e) any other relevant matter.

(2) A judge who conducts a pre-hearing conference shall not preside at the hearing.

(3) Subsection (2) does not prevent a judge before whom an appeal has been called for hearing from holding a conference, either before or during the hearing, to consider any matter that may assist in the disposition of the appeal, without the judge being disqualified from presiding at the hearing.

(4) Where a party fails to appear at a pre-hearing conference at the time and place set for it, the Court may allow the appeal, dismiss the appeal or make such other order as is just.