Tax Court of Canada Rules (General Procedure)

126 (1) The Chief Justice may, on his or her own initiative or at the request of a party, at any time order that an appeal or a group of appeals be subject to case management and may designate one or more judges to act as the case management judge.

(2) The case management judge shall convene a case management conference as soon as possible after the close of pleadings for the purpose of establishing, in conjunction with the parties, a timetable for the conduct of the appeal or group of appeals.

(3) The case management judge may deal with all issues that arise prior to the hearing of the appeal, including by

• (a) convening case management conferences as necessary, either on their initiative or at the request of a party;

• (b) giving any directions that are necessary for the just, most expeditious and least expensive determination of the appeal on its merits, including consolidating two or more appeals or parts of appeals that raise common issues or deal with common facts;

• (c) determining all motions that are made prior to the appeal hearing date or arranging for them to be heard by another judge;

• (d) despite any other time requirement provided in these rules, setting the time for the completion of any steps in the appeal; and

• (e) making any order or giving any direction that the case management judge considers appropriate.

(4) If a party fails to comply with the time requirements set out in a timetable established under this section or with any requirement of these rules, or fails to attend any case management conference, the case management judge may

• (a) strike out any document or portion of a document filed by that party;

• (b) dismiss the appeal or give judgment in favour of the appellant;

• (c) amend the timetable in order to allow the party to comply with it;

• (d) order the party to pay costs, either in a fixed amount or in an amount to be taxed; or

• (e) make any other order that the case management judge considers just in the circumstances.

(5) A case management judge hearing any motion may dispense in whole or in part with the requirement to file a notice of motion together with the affidavits or other documentary material.

(6) A case management judge shall not preside at the hearing of the appeal except with the consent of the parties.