Tax Court of Canada Rules (General Procedure)
P.C. 1990-2121 1990-09-27
Whereas, pursuant to subsection 22(3)Footnote * of the Tax Court of Canada Act, the rules committee of the Tax Court of Canada published a notice of the proposed revocation of the Tax Review Board Rules, C.R.C., c. 1513, and the Tax Court of Canada Rules of Practice and Procedure for the Award of Costs (Income Tax Act)Footnote **, except in respect of any appeals or proceedings instituted before January 1, 1991, and a copy of the proposed Tax Court of Canada Rules (General Procedure) and the proposed Tax Court of Canada Rules (Informal Procedure), substantially in the form annexed hereto, in the Canada Gazette Part I on April 21, 1990, and invited any interested person to make representations to the rules committee with respect thereto;
Return to footnote *R.S., c. 51 (4th Supp.), s. 7
Return to footnote ***R.S., c. 51 (4th Supp.), s. 6
(a) revokes, effective January 1, 1991, the Tax Review Board Rules, C.R.C., c. 1513, and the Tax Court of Canada Rules of Practice and Procedure for the Award of Costs (Income Tax Act), approved by Order in Council P.C. 1985-183 on January 24, 1985Footnote **, except in respect of any appeals or proceedings instituted before January 1, 1991; and
Dated this 7th day of September 1990
D. H. Christie,
Associate Chief Judge
M. J. Bonner
Helen C. Turner
Maurice Regnier, Q.C.
(a) the revocation, by the rules committee of the Tax Court of Canada, effective January 1, 1991, of the Tax Review Board Rules, C.R.C., c. l5l3, and the Tax Court of Canada Rules of Practice and Procedure for the Award of Costs (Income Tax Act), approved by Order in Council P.C. 1985-183 on January 24, 1985Footnote **, except in respect of any appeals or proceedings instituted before January 1, 1991; and
(b) the making, by the rules committee of the Tax Court of Canada, effective January 1, 1991, of the Tax Court of Canada Rules (General Procedure) and the Tax Court of Canada Rules (Informal Procedure), in substitution therefor.
Return to footnote *R.S., c. 51 (4th Supp.), s. 6
Definitions, Application, Interpretation, Forms, Videoconferences and Teleconferences
1 [Repealed, SOR/2014-26, s. 1]
2 In these rules,
Act means the Tax Court of Canada Act; (Loi)
assessment includes a determination, a redetermination, a reassessment, and an additional assessment; (cotisation)
counsel means every person who by virtue of subsection 17.1(2) of the Act, may practise in the Court; (avocat)
- counsel of record
counsel of record means the person who by virtue of sections 30 to 34 is the counsel of record for a party; (avocat inscrit au dossier)
Court means the Tax Court of Canada; (Cour)
- electronic filing
electronic filing means the act of filing, by electronic means, through the Court’s website (www.tcc-cci.gc.ca) or any other website referred to in a direction issued by the Court, any document listed on those sites; (dépôt électronique)
fax means to transmit a facsimile of printed matter electronically or a document so transmitted; (télécopie)
- Hague Convention on Service Abroad
Hague Convention on Service Abroad means the Convention on the Service Abroad of Judicial and Extrajudicial Documents in Civil or Commercial Matters signed at the Hague on November 15, 1965; (Convention de La Haye relative à la signification et à la notification à l’étranger)
- interlocutory application
interlocutory application includes an application to extend time under these rules or to dismiss an appeal for want of prosecution or for failure to comply with a statutory condition precedent to instituting a valid appeal or on the ground that the Court has no jurisdiction to entertain an appeal for some other reason; (requête interlocutoire)
judgment includes an order; (jugement)
- litigation process conference
litigation process conference means
(a) a status hearing under section 125,
(b) a case management conference under subsection 126(2),
(c) a trial management conference under section 126.1, or
(d) a settlement conference under section 126.2; (conférence dans le cadre d’une instance)
- notice of objection
- originating document
originating document means a document that is filed under section 21; (acte introductif d’instance)
proceeding means an appeal or reference; (instance)
Registrar means the person appointed as Registrar of the Court by the Chief Administrator of the Courts Administration Service in consultation with the Chief Justice; (greffier)
Registry means the Registry established by the Chief Administrator of the Courts Administration Service at the principal office of the Court at 200 Kent Street, 2nd Floor, Ottawa, Ontario K1A 0M1 (telephone: (613) 992-0901 or 1-800-927-5499; fax: (613) 957-9034; website: www.tcc-cci.gc.ca) or at any other local office of the Court specified in notices published by the Court. (greffe)
- SOR/93-96, s. 1
- SOR/95-113, s. 1
- SOR/2004-100, s. 1
- SOR/2007-142, s. 1
- SOR/2008-303, s. 1(E)
- SOR/2014-26, s. 2
3 These rules apply to all proceedings in the Court to which the general procedure in the Act applies.
- SOR/93-96, s. 2
- SOR/2004-100, s. 2
- SOR/2008-303, s. 2
4 (1) These rules shall be liberally construed to secure the just, most expeditious and least expensive determination of every proceeding on its merits.
(2) Where matters are not provided for in these rules, the practice shall be determined by the Court, either on a motion for directions or after the event if no such motion has been made.
- SOR/2004-100, s. 3(F)
5 The forms in Schedule I shall be used where applicable and with such variations as the circumstances require.
Hearings by Videoconference or Teleconference
6 The Court may direct that any step in a proceeding be conducted by teleconference, by videoconference or by a combination of both and may specify the party responsible for establishing the communication.
- SOR/93-96, s. 3
- SOR/2014-26, s. 3
6.1 (1) An associate judge of the Court has all the powers of a judge of the Court under these Rules.
(2) Any associate judge may sit and act at any time and at any place in Canada for the transaction of the business of the Court, and, where the associate judge so sits or acts, that associate judge constitutes the Court.
Non-compliance with the Rules
Effect of Non-compliance
7 A failure to comply with these rules is an irregularity and does not render a proceeding or a step, document or direction in a proceeding a nullity, and the Court,
(a) may grant all necessary amendments or other relief, on such terms as are just, to secure the just determination of the real matters in dispute, or
(b) only where and as necessary in the interests of justice, may set aside the proceeding or a step, document or direction in the proceeding in whole or in part.
8 A motion to attack a proceeding or a step, document or direction in a proceeding for irregularity shall not be made,
(a) after the expiry of a reasonable time after the moving party knows or ought reasonably to have known of the irregularity, or
(b) if the moving party has taken any further step in the proceeding after obtaining knowledge of the irregularity,
except with leave of the Court.
Court may Dispense with Compliance
9 The Court may, where and as necessary in the interests of justice, dispense with compliance with any rule at any time.
- SOR/2004-100, s. 4
10 When a notice of motion for a direction under section 91 or section 110 has been filed and served, the person or party against whom the motion is made may not, without the consent of the other party or leave of the Court, remedy any default on the basis of which relief is sought by such proposed motion.
11 In the computation of time under these rules or a direction, except where a contrary intention appears,
(a) where the time limited for the doing of a thing expires or falls on a holiday or a Saturday, the thing may be done on the day next following that is not a holiday or Saturday, and
(b) the period beginning on December 21 in any year and ending on January 7 of the next year shall be excluded.
Extension or Abridgement
12 (1) The Court may extend or abridge any time prescribed by these rules or a direction, on such terms as are just.
(2) A motion for a direction extending time may be made before or after the expiration of the time prescribed.
(3) A time prescribed by these rules for filing, serving or delivering a document may be extended or abridged by consent in writing.
Hearing in Absence of Opposite Party
13 No motion, examination, taxation of costs or other matter except a motion made without notice, shall proceed before a judge or an officer in the absence of the opposite party until thirty minutes after the time fixed for it.
Court Office Hours
14 Unless otherwise directed by the Chief Justice, every office of the Court shall be open for the transaction of business each day except holidays and Saturdays, from 9 in the forenoon until 5 o’clock in the afternoon, and at such other times as the Court may, for special reason, direct.
- SOR/2004-100, s. 44(E)
15 A document prepared for use in a proceeding shall be of good quality paper, 215 mm in width and not exceeding 279 mm in length and the text shall be printed, typewritten, written or reproduced legibly on one side only, with double spaces between the lines and a margin of approximately 40 mm on the left-hand side.
- SOR/2007-142, s. 2
Photocopies of Court Documents
16 Subject to any order that the Court, in special circumstances, may make restricting access to a particular file by persons other than the parties to a matter before the Court, any person may, subject to appropriate supervision, and when the facilities of the Court permit without interfering with the ordinary work of the Court,
(a) inspect any Court file relating to a matter before the Court; and
(b) on payment of $0.40 per page, obtain a photocopy of any document on a Court file.
- SOR/95-113, s. 2
16.1 (1) On motion, the Court may order that a document or part of a document shall be treated as confidential at the time of filing of the document or part of the document and determines the conditions in relation to its reproduction, destruction and non-disclosure.
(2) Where the Court makes an order pursuant to subsection (1), a party or solicitor of record may have access to the confidential document or part of the confidential document only on conditions determined by the Court in relation to its reproduction, destruction and non-disclosure.
(3) The order remains in effect until the Court orders otherwise.
- SOR/2007-142, s. 3
Notice to be in Writing
17 Where these rules require notice to be given, it shall be given in writing.
Filing of Documents
18 (1) Except as otherwise provided in these rules and unless otherwise directed by the Court, a document other than a notice of appeal may be filed using one of the following methods:
(a) depositing it with the Registry;
(b) sending it by mail to the Registry; or
(c) sending it by fax or by electronic filing to the Registry.
(2) Except as otherwise provided in these rules and unless otherwise directed by the Court, the date of filing of a document is deemed to be
(a) in the case of a document filed with the Registry or sent by mail or by fax, the date shown by the date received stamp placed on the document by the Registry at the time of filing; or
(b) in the case of a document filed by electronic filing, the date shown on the acknowledgment of receipt issued by the Court.
(3) Except as otherwise provided in these rules and unless otherwise directed by the Court, where a document is filed by electronic filing, the copy of the document that is printed by the Registry and placed in the Court file is deemed to be the original version of the document.
(4) A party who files a document by electronic filing shall, if required by these rules or at the request of a party or the Court, provide a paper copy of the document and file it with the Registry.
(5) Where the Registry has no record of the receipt of a document, it is deemed not to have been filed, unless the Court directs otherwise.
- SOR/2007-142, s. 4
- SOR/2008-303, s. 3
19 (1) An affidavit used in a proceeding shall be in Form 19.
(2) An affidavit shall be confined to a statement of facts within the personal knowledge of the deponent or to other evidence that the deponent could give if testifying as a witness in Court, except where these rules provide otherwise.
(3) Where there is a reference in an affidavit to an exhibit, that reference shall be made by words identifying the exhibit, as, for example, “Exhibit A to this my affidavit”.
(4) Where there is a reference in an affidavit to an exhibit, there shall be endorsed on or attached to the exhibit a certificate identifying the exhibit and signed by the person before whom the affidavit is sworn or affirmed, as, for example, “This is Exhibit A to the affidavit of , sworn before me the day of 20”.
(5) Where an exhibit is referred to in an affidavit and the exhibit,
(a) is referred to as being attached to the affidavit, it shall be attached to and files with the affidavit,
(b) is referred to as being produced and shown to the deponent, it shall not be attached to the affidavit or filed with it, but shall be left with the Registrar for the use of the Court, and on the disposition of the matter in respect of which the affidavit was filed, the exhibit shall be returned to the counsel or party who filed the affidavit, unless the Court directs otherwise, and
(c) is a document, a copy shall be served with the affidavit, unless it is not practical to do so.
(6) Where it appears to a person taking an affidavit that the deponent is illiterate or blind, the person shall certify in the jurat that the affidavit was read in his or her presence to the deponent, that the deponent appeared to understand it, and that the deponent signed the affidavit or placed his or her mark on it in the presence of the person taking the affidavit.
(7) Where it appears to a person taking an affidavit that the deponent does not understand the language used in the affidavit, the person shall certify in the jurat that the affidavit was interpreted to the deponent in the person’s presence by a named interpreter who took an oath or made an affirmation before him or her to interpret the affidavit correctly.
(8) Any interlineation, erasure or other alteration in an affidavit shall be initialed by the person taking the affidavit and, unless so initialed, the affidavit shall not be used without leave of the presiding judge or officer.
- SOR/2004-100, s. 43
20 Where a party is entitled to require the Registrar to carry out a duty under these rules the party may do so by filing a requisition and paying the prescribed fee, if any. (Form 20)
Institution of Proceedings
21 (1) Every proceeding to which the general procedure in the Act applies shall be instituted by filing an originating document in the Registry
(a) in Form 21(1)(a) in the case of an appeal from an assessment under the Income Tax Act, the Petroleum and Gas Revenue Tax Act, the Excise Tax Act, the Customs Act, the Air Travellers Security Charge Act, the Excise Act, 2001 or the Softwood Lumber Products Export Charge Act, 2006;
(b) in Form 21(1)(b) in the case of an agreement for the determination of a question under section 173 of the Income Tax Act, section 310 of the Excise Tax Act, section 97.58 of the Customs Act, section 51 of the Air Travellers Security Charge Act, section 204 of the Excise Act, 2001 or section 62 of the Softwood Lumber Products Export Charge Act, 2006;
(c) in Form 21(1)(c) in the case of an application for the determination of a question under section 174 of the Income Tax Act, section 311 of the Excise Tax Act, section 52 of the Air Travellers Security Charge Act, section 205 of the Excise Act, 2001 or section 63 of the Softwood Lumber Products Export Charge Act, 2006;
(d) in Form 21(1)(d) in the case of an appeal 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,
(e) in Form 21(1)(e) in the case of an appeal from a confirmation or redetermination by the Minister of the Environment of the fair market value of an ecological gift under subsection 118.1(10.4) of the Income Tax Act or
(f) in Form 21(1)(f) in the case of an appeal from a suspension, pursuant to subsection 188.2(1) or (2) of the Income Tax Act, of the authority of a registered charity to issue an official receipt referred to in Part XXXV of the Income Tax Regulations.
(2) A notice of appeal shall be filed using one of the following methods:
(a) by depositing the original and two copies of the notice of appeal with the Registry;
(b) by mailing the original and two copies of the notice of appeal to the Registry; or
(c) by sending a copy of the notice of appeal by fax or by electronic filing to the Registry.
(3) An agreement or an application for the determination of a question shall be filed using one of the following methods:
(a) by depositing the original and two copies of the document with the Registry;
(b) by mailing the original and two copies of the document to the Registry; or
(c) by sending a copy of the document by fax or by electronic filing to the Registry.
(4) The filing fee with respect to a document referred to in subsection (2) or (3) shall be paid within five days after the receipt of the document by the Registry.
- SOR/92-41, s. 1
- SOR/96-144, s. 1
- SOR/99-209, s. 1
- SOR/2004-100, s. 5
- SOR/2007-142, s. 5
- SOR/2008-303, s. 4
- Date modified: