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

Examination of Judgment Debtor

• 172.2 (1) Where a judgment directs the payment of money to Her Majesty in right of Canada, the Deputy Attorney General of Canada may make application to the Court, which application may be made ex parte, for an order directing the examination of the judgment debtor.

• (2) The Court may order the judgment debtor or, if the judgment debtor is a body corporate, one of its officers, to attend before the Registrar or such other officer of the Court as the Registrar may appoint, and be orally examined on the questions

  • (a) as to all the property that the judgment debtor possesses or has possessed since incurring the obligation that was the basis of the judgment or order, and as to the judgment debtor’s sources of income, and

  • (b) without limiting the generality of paragraph (a), whether any and, if so, what debts are owing to the judgment debtor,

  and the Court may also order the judgment debtor or officer to produce any books or documents in the possession or control of the judgment debtor relevant to those questions at the time and place appointed for the examination.

• (3) An order under this section must be served personally on the judgment debtor and on any officer of a body corporate ordered to attend for examination.

• (4) Any difficulty arising in the course of an examination under this section before the Registrar or other officer, including any dispute with respect to the obligation of the person being examined to answer any question put to that person, may be referred to the Court, and the Court may determine it or give such directions for determining it as the Court thinks fit.

• 172.3 (1) Where a judgment directs the payment of money by and to a person, neither of whom is Her Majesty in right of Canada, the person entitled to payment may make application to the Court, which application may be made ex parte, for an order directing the examination of the judgment debtor.

• (2) Subsections 172.2(2) to (4) apply to an application made under subsection (1).

Contempt of Court

• 172.4 (1) A person is guilty of contempt of court who

  • (a) at a hearing of the Court fails to maintain a respectful attitude, remain silent or refrain from showing approval or disapproval of the proceeding;

  • (b) wilfully disobeys a process or order of the Court;

  • (c) acts in such a way as to interfere with the orderly administration of justice or to impair the authority or dignity of the Court;

  • (d) is an officer of the Court and fails to perform his or her duties;

  • (e) is a sheriff or bailiff and does not execute a writ forthwith or does not make a return thereof; or

  • (f) contrary to these rules and without lawful excuse,

    • (i) refuses or neglects to obey a subpoena or to attend at the time and place appointed for his or her examination for discovery,

    • (ii) refuses to be sworn or to affirm or to answer any question put to him or her,

    • (iii) refuses or neglects to produce or permit to be inspected any document or other property, or

    • (iv) refuses or neglects to answer interrogatories or to make discovery of documents.

• (2) Subject to subsection (6), before a person may be found in contempt of court, the person alleged to be in contempt shall be served with an order, made on the motion of a person who has an interest in the proceeding or at the Court’s own initiative, requiring the person alleged to be in contempt

  • (a) to appear before a judge at a time and place stipulated in the order;

  • (b) to be prepared to hear proof of the act with which the person is charged, which shall be described in the order with sufficient particularity to enable the person to know the nature of the case against the person; and

  • (c) to be prepared to present any defence that the person may have.

• (3) A motion for an order under subsection (2) may be made ex parte.

• (4) An order may be made under subsection (2) if the Court is satisfied that there is a prima facie case that contempt has been committed.

• (5) An order under subsection (2) shall be personally served, together with any supporting documents, unless otherwise ordered by the Court.

• (6) In a case of urgency, a person may be found in contempt of court for an act committed in the presence of a judge in the exercise of his or her functions and condemned at once, provided that the person has first been called on to justify his or her behaviour.

• (7) A finding of contempt shall be based on proof beyond a reasonable doubt.

• (8) A person alleged to be in contempt may not be compelled to testify.

• (9) Where the Court considers it necessary, it may request the assistance of the Attorney General of Canada or any other person in relation to any proceedings for contempt.

• (10) Where a person is found to be in contempt, a judge may order, in addition to any other order made in respect of the proceedings, any or all of the following:

  • (a) that the person be imprisoned for a period of less than two years;

  • (b) that the person pay a fine;

  • (c) that the person do or refrain from doing any act;

  • (d) that the person’s property be sequestered; and

  • (e) that the person pay costs.

Administration and Officers of the Court

Registrar

173 [Repealed, SOR/2004-100, s. 25]

Books and Records

174 There shall be kept at the office of the Court in Ottawa, all books and records necessary for recording and entering all proceedings of the Court.

Seal of the Court

• 175 (1) The seal of the Court shall be one that has been approved by the Court and shall be kept in the Registry at Ottawa.

• (2) If the Chief Justice so authorized there shall be made one or more facsimiles of the seal of the Court to be used as directed by the Chief Justice.

• (3) A failure to use the seal as directed shall not invalidate a document unless such failure has resulted in prejudice to the person attacking the validity of the document.

Fees and Expenses

• 176 (1) The Registry shall collect the fees prescribed in Schedule II, Tariff A.

• (2) Witnesses shall be entitled to be paid the fees and expenses prescribed in Schedule II, Tariff A.

• (3) Sheriffs, bailiffs and commissioners shall be entitled to be paid the fees and expenses prescribed in Schedule II, Tariff A.

• (4) The Registrar shall charge $0.40 per page for a photocopy of any document on a Court file supplied by the Registrar to a party or other interested person entitled thereto.

Other Offices of the Court

177 [Repealed, SOR/2004-100, s. 26]

Registered Mail Sent from Registry

178 In the absence of proof to the contrary, the date of serving or mailing a document sent from the Registry by registered mail is the date that appears on the relevant registration receipt that is kept as part of the records of the Registry.