Tax Court of Canada Rules (General Procedure)

TARIFF ATariff of fees

Classes of Proceedings

• 1 Subject to section 1.1, for purposes of this Tariff and Tariff B, there are three classes of proceedings as follows:

  • (a) Class A proceedings which include

    • (i) appeals in which the aggregate of all amounts in issue is less than $50,000, and

    • (ii) appeals in which a loss has been determined under subsection 152(1.1) of the Income Tax Act and the amount that is in issue is less than $100,000; and

  • (b) Class B proceedings which include

    • (i) appeals in which the aggregate of all amounts in issue is $50,000 or more but less than $150,000,

    • (ii) appeals in which a loss has been determined under subsection 152(1.1) of the Income Tax Act and the amount that is in issue is $100,000 or more but less than $300,000,

    • (iii) a reference under section 173 or 174 of the Income Tax Act, section 310 or 311 of the Excise Tax Act, section 97.58 of the Customs Act, section 51 or 52 of the Air Travellers Security Charge Act, section 204 or 205 of the Excise Act, 2001 or section 62 or 63 of the Softwood Lumber Products Export Charge Act, 2006, and

    • (iv) any proceeding not otherwise specifically provided for under this section; and

  • (c) Class C proceedings which include

    • (i) appeals in which the aggregate of all amounts in issue is $150,000, or more, and

    • (ii) appeals in which a loss has been determined under subsection 152(1.1) of the Income Tax Act and the amount that is in issue is $300,000 or more.

• 1.1 For the purposes of applying this Tariff and Tariff B with respect to appeals from a determination or redetermination of the fair market value of an object by the Canadian Cultural Property Export Review Board established under the Cultural Property Export and Import Act, or from a confirmation or redetermination of the fair market value of an ecological gift by the Minister of the Environment pursuant to subsection 118.1(10.4) of the Income Tax Act, the three classes of proceedings are as follows:

  • (a) Class A, where the amount in issue is less than $50,000;

  • (b) Class B, where the amount in issue is $50,000 or more but less than $150,000; and

  • (c) Class C, where the amount in issue is $150,000 or more.

Court Fees

• • 2 (1) The party who commences a proceeding shall pay to the Registry:

    • (a) in the case of a Class A proceeding — $250;

    • (b) in the case of a Class B proceeding — $400; and

    • (c) in the case of a Class C proceeding — $550.

  • (2) Subsection (1) shall come into force on March 15, 1995, and applies to proceedings instituted on or after that date.

• 3 [Repealed, SOR/99-209, s. 9]

Witness Fees and Expenses

• • 4 (1) A witness, other than a witness who appears to give evidence as an expert, is entitled to be paid by the party who arranged for his or her attendance $75 per day, plus reasonable and proper transportation and living expenses.

  • (1.1) An amount is not payable under subsection (1) in respect of an appellant unless the appellant is called upon to testify by counsel for the respondent.

  • (2) The party who arranges for the attendance of a witness may pay such witness, in lieu of the amount prescribed by subsection 4(1) of this Tariff a larger reasonable amount for attending as witness in that proceeding, but he must, forthwith after he makes such payment, or makes payment of the excess of the amount over the amount provided for in subsection 4(1) of this Tariff, file in the Court Office a statement of that payment and of the way in which he satisfied himself as to the amount payable under this subsection.

Expert Witnesses

• • 5 (1) When a witness, other than a party, is called on to give evidence in consequence of any professional or technical services rendered by that witness, there shall be substituted for the amount of $75 in subsection 4(1) of this Tariff an amount not exceeding $350 per day subject to increase in the discretion of the taxing officer but otherwise section 4 is applicable to such a witness.

  • (2) In lieu of making a payment under section 4 of this Tariff, there may be paid to a witness who appears to give evidence as an expert a reasonable payment not exceeding $300 per day, unless the taxing officer otherwise directs, for the services performed by the witness in preparing to give evidence and giving evidence.

No Preparation Fee

• 6 No payment shall be made to or received by a witness for what a witness has done in preparing to give evidence or giving evidence except as permitted by this Tariff.

Attendance of Witness

• 7 For the purpose of this Tariff, a party arranges for the attendance of a witness by causing a subpoena to be served on the witness or by arranging either directly or indirectly to have the witness attend.

Sheriffs and Bailiffs

• 8 A sheriff or bailiff may take and receive for a service rendered by him the fees or allowances permitted by law for a like service in the superior court of the province (territory) in which the service was rendered.

Commissioners

• 9 A commissioner for taking evidence or before whom an examination for discovery is taken or other person performing a similar function, other than a salaried officer of the Court, may be paid by the party who arranged for his services:

  • (a) if the services are performed in Canada, such fees and allowances as are payable for similar services in the superior court of the province (territory) in which the services are performed, and

  • (b) if the services are performed outside Canada, the amount reasonably necessary in order to obtain the services of a properly qualified person.

TARIFF BAmounts to be allowed on taxation of party and party costs

• • 1 (1) The following amounts may be allowed for services of counsel:

    • (a) for all services in a proceeding prior to examination for discovery not otherwise listed in the following paragraphs,

      • Class A: $350

      • Class B: $525

      • Class C: $700

    • (b) for a discovery of documents or inspection of property,

      • Class A: $100

      • Class B: $150

      • Class C: $200

    • (c) for a motion, examination for discovery, taxation of costs, taking evidence before hearing or cross-examination on an affidavit (including preparation), for each day or part day,

      • Class A: $350

      • Class B: $525

      • Class C: $700

    • (d) for preparation for and attendance at a pre-hearing conference,

      • all classes: $350

    • (e) for preparation for and attendance at a status hearing,

      • all classes: $125

    • (f) for an agreed statement of facts, an agreement regarding documents or a notice to admit,

      • Class A: $250

      • Class B: $375

      • Class C: $500

    • (g) for preparation for hearing,

      • Class A: $350

      • Class B: $625

      • Class C: $950

    • (h) for conduct of the hearing, for each day or part day,

      • Class A: $1,000

      • Class B: $1,500

      • Class C: $2,000

    and, in the discretion of the taxing officer, a fee may be allowed for second counsel, which shall not exceed 50 per cent of the amount set out in this paragraph for first counsel;

    • (i) for all services after judgment,

      • Class A: $150

      • Class B: $300

      • Class C: $450

  • (2) The amounts that may be allowed for disbursements are all disbursements made under Tariff A of this Schedule and all other disbursements essential for the conduct of the proceeding, including the cost of obtaining copies of any documents or authorities prepared for or by a party for the use of the Court and supplied to any opposite party, which in the absence of proof to the contrary will be presumed to be 20 cents per page.