Tax Court of Canada Rules (General Procedure)

43 (1) In an appeal, the pleadings shall consist of the notice of appeal, the reply to the notice of appeal called “the reply” and the answer to the reply to the notice of appeal, if any, called “the answer”.

(2) In an appeal commenced by notice of objection pursuant to paragraph 165(3)(b) of the Income Tax Act the notice shall constitute the notice of appeal.

(3) No pleading subsequent to an answer shall be filed without the consent in writing of the opposite party or leave of the Court.