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Tax Court of Canada Rules (General Procedure) (SOR/90-688a)

Regulations are current to 2020-05-04 and last amended on 2014-02-07. Previous Versions

Litigation Process Conference (continued)

[SOR/2014-26, s. 13]

Case Management

  •  (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.

  • SOR/95-113, s. 7
  • SOR/2004-100, s. 18
  • SOR/2014-26, s. 15

Trial Management Conference

  •  (1) A trial management conference may be held as soon as a date for hearing the appeal has been fixed, at the request of one of the parties or on the initiative of the judge presiding at the hearing.

  • (2) At the trial management conference, the judge may

    • (a) obtain from the parties the names and contact information of the witnesses the parties intend to call and the substance of their testimony;

    • (b) consider the possibility of obtaining admissions that would facilitate proof of the non-contentious issues and the admission of documents whose authenticity is not in dispute;

    • (c) consider alternative methods of adducing evidence, including the filing of affidavits or reports;

    • (d) consider expeditious means for adducing evidence;

    • (e) give directions that would facilitate the orderly and expeditious conduct of the hearing;

    • (f) identify and hear, if necessary, any pre-trial motions which the judge considers ought to be dealt with and disposed of before the hearing commences;

    • (g) address the issues referred to in subsection 145(9); and

    • (h) give any direction for the conduct of the hearing that the judge considers just in the circumstances.

  • SOR/2014-26, s. 15

Settlement Conference

  •  (1) The Court may, at any time, on its own initiative or at the request of a party, direct that a conference be held to consider the possibility of settling any or all of the issues.

  • (2) The judge who presides at a settlement conference shall not preside at the hearing of the appeal and shall not communicate with the judge hearing the appeal concerning anything that was said or done at the settlement conference.

  • (3) Unless otherwise directed by the settlement conference judge, the parties and their counsel, if the parties are represented by counsel, shall attend the settlement conference.

  • (4) Each party shall, at least 14 days before the date of the settlement conference, serve on the other parties and submit to the Court a settlement conference brief containing

    • (a) an explanation of the party’s theory of the case;

    • (b) a statement of the material facts that the party expects to establish at the hearing of the appeal and how they will be established;

    • (c) a statement of the issues to be determined at the hearing; and

    • (d) a statement of the law and authorities that the party will rely on at the hearing of the appeal.

  • (5) A settlement conference brief shall not exceed 10 pages except with leave of the settlement conference judge, which may be applied for by informal communication with the Registry.

  • (6) The settlement conference judge may adjourn a settlement conference and reconvene it at a later date.

  • SOR/2014-26, s. 15

Memorandum or Direction

  •  (1) At the conclusion of a litigation process conference held under section 125, subsection 126(2) or section 126.1,

    • (a) counsel or the parties, if they are not represented by counsel, may sign a memorandum setting out the results of the conference; and

    • (b) the judge presiding at the conference may give any direction that the judge considers necessary with respect to the conduct of the appeal.

  • (2) Any memorandum signed by counsel or the parties, if they are not represented by counsel, or any direction given by the judge binds the parties unless the judge presiding at the hearing of the appeal directs otherwise.

  • SOR/2004-100, s. 19(F)
  • SOR/2007-142, s. 14
  • SOR/2014-26, s. 16

No Disclosure to the Court

 No communication shall be made to the judge presiding at a hearing of an appeal or a motion in an appeal with respect to matters related to settlement or settlement discussions during a litigation process conference.

  • SOR/2014-26, s. 17

Admissions

Interpretation

 In sections 130 to 132, authenticity includes the fact that,

  • (a) a document that is said to be an original was printed, written, signed or executed as it purports to have been,

  • (b) a document that is said to be a copy is a true copy of the original, and

  • (c) where the document is a copy of a letter, telegram, telecommunication or a fax, the original was sent as it purports to have been sent and was received by the person to whom it is addressed.

Request to Admit Fact or Document

  •  (1) A party may, at any time, by serving a request to admit, request any other party to admit, for the purposes of the appeal only, the truth of a fact or the authenticity of a document. (Form 130)

  • (2) A copy of any document mentioned in the request to admit shall, where practical, be served with the request, unless a copy is already in the possession of the other party.

Effect of Request to Admit

  •  (1) A party on whom a request to admit is served shall respond to it within fifteen days after it is served by serving on the requesting party, a response to request to admit. (Form 131)

  • (2) Where the party on whom the request is served fails to serve a response as required by subsection (1), the party shall be deemed, for the purposes of the appeal only, to admit the truth of the facts or the authenticity of the documents mentioned in the request to admit.

  • (3) A party shall also be deemed, for the purposes of the appeal only, to admit the truth of the facts or the authenticity of the documents mentioned in the request to admit, unless the party’s response

    • (a) specifically denies the truth of a fact or the authenticity of a document mentioned in the request, or

    • (b) refuses to admit the truth of a fact or the authenticity of a document and sets out the reason for the refusal.

  • SOR/2004-100, s. 20(E)
 
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