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

Regulations are current to 2020-09-09 and last amended on 2014-02-07. Previous Versions

Security for Costs (continued)

Payment Into and Out of Court (continued)

  •  (1) Where an order has been made by the Court for payment out of court of money that is in the Consolidated Revenue Fund, or for payment out of any such money, together with any interest that may have accumulated on it, a requisition shall be made by the Registry to the Receiver General for such payment.

  • (2) A requisition shall be for an instrument in the amount to be paid out and payable to the person to whom the money is to be paid pursuant to the order, to be sent to the Registry at Ottawa, or at such other place as may be specified, for delivery of the instrument to the payee’s counsel of record, if the payee has such a counsel, and otherwise for delivery to the payee.

  • SOR/95-113, s. 11

Judgments Disposing of an Appeal or an Interlocutory Application

Pronouncing and Entering of Judgments

  •  (1) The Court shall dispose of an appeal or an interlocutory or other application that determines in whole or in part any substantive right in dispute between or among the parties by rendering a judgment and shall dispose of any other interlocutory or other application by issuing an order.

  • (2) A judgment shall be dated on the day it is signed and that day is the date of the pronouncement of the judgment.

  • (3) A judgment and the reasons relating to it, if any, shall be deposited with the Registry without delay.

  • SOR/95-113, s. 12
  • SOR/2014-26, s. 23

Reconsideration of a Judgment on an Appeal

 Where the Court has pronounced a judgment disposing of an appeal any party may within ten days after that party has knowledge of the judgment, move the Court to reconsider the terms of the judgment on the grounds only,

  • (a) that the judgment does not accord with the reasons for judgment, if any, or

  • (b) that some matter that should have been dealt with in the judgment has been overlooked or accidentally omitted.

Direction for and Approval of Draft Judgment

  •  (1) The Court may direct that one of the parties prepares a draft of an appropriate judgment to implement the Court’s decision.

  • (2) Where a party has been directed to prepare a draft of a judgment and all parties represented at the hearing have approved the form of the judgment by signing the original or a copy of it, the party who prepared the draft judgment shall,

    • (a) file the original or the copy or copies approved by the parties, and

    • (b) leave the original judgment with the Registrar for signing by the Court.

  • (3) Where the party directed to draft the judgment is unable to obtain the approval of every other party represented at the hearing, any party may apply to the judge who presided at the hearing to settle the terms of the judgment and to give any necessary directions, and upon settlement the judge shall sign the judgment and deposit it in the Registry.

Judgments by Consent on an Appeal

 When all parties have consented in writing to a judgment disposing of an appeal, the Court may,

  • (a) grant the judgment sought without a hearing,

  • (b) direct a hearing, or

  • (c) direct that written representations be filed.

Judgments on Admissions or Certain Documentary Evidence

 A party may, at any stage of a proceeding, apply for judgment in respect of any matter

  • (a) upon any admission in the pleadings or other documents filed in the Court, or in the examination of another party, or

  • (b) in respect of which the only evidence consists of documents and such affidavits as are necessary to prove the execution or identity of the documents,

without waiting for the determination of any other question between the parties.

  • SOR/99-209, s. 8
  • err.(E), Vol. 133, No. 13

Setting Aside, Varying or Amending Interlocutory Judgments

  •  (1) A person who,

    • (a) is affected by a judgment obtained on motion without notice, or

    • (b) fails to appear on a motion through accident, mistake or insufficient notice,

    may move to set aside or vary the judgment by a notice of motion.

  • (2) On a motion under subsection (1) the Court may set aside or vary the judgment on such terms as are just.

  • (3) A motion under subsection (1) 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 judgment, or

    • (b) if the moving party has taken any further steps in the proceeding after obtaining knowledge of the judgment,

    except with leave of the Court.

Setting Aside, Varying or Amending Accidental Errors in Judgments — General

  •  (1) A judgment that,

    • (a) contains an error arising from an accidental slip or omission, or

    • (b) requires amendment in any matter on which the Court did not adjudicate,

    may be amended by the Court on application or of its own motion.

  • (2) A party who seeks to,

    • (a) have a judgment set aside or varied on the ground of fraud or of facts arising or discovered after it was made,

    • (b) suspend the operation of a judgment, or

    • (c) obtain other relief than that originally directed,

    may make a motion for the relief claimed.

  • SOR/96-503, s. 4

Seizure, Sale and Garnishment

  •  (1) In addition to any other method of enforcement available, a judgment directing the payment of money to Her Majesty in right of Canada may be enforced by a writ of seizure and sale of the real and personal property of the person required to make payment or by the garnishment of debts payable to such person by another person.

  • (2) A writ of seizure and sale or a notice of garnishment may be issued by a judge of the Court on application by the Deputy Attorney General of Canada, which application may be made ex parte.

  • (3) An application for one or more writs of seizure and sale may be made under subsection (2) and it shall be accompanied by an affidavit stating

    • (a) the date and amount of any payment received since the judgment was issued, and

    • (b) the amount owing, including interest and the rate of interest,

    and any other evidence necessary to establish the amount awarded and the amount owing.

  • (4) An application for one or more notices of garnishment may be made under subsection (2) and it shall be accompanied by an affidavit stating,

    • (a) the date and amount of any payment received since the judgment was issued,

    • (b) the amount owing, including interest and the rate of interest,

    • (c) the name and address of each person to whom a notice of garnishment is to be directed,

    • (d) that the deponent believes that those persons are or will become indebted to the debtor and the grounds for the belief,

    • (e) such particulars of the debts as are known to the deponent, and

    • (f) where a person to whom a notice of garnishment is to be directed is not then indebted but will become indebted to the debtor, such particulars of the date on which and the circumstances under which the debt will arise as are known to the deponent, and

    any other evidence necessary to establish the amount awarded and the amount owing.

  • (5) A writ of seizure and sale or a notice of garnishment shall be in a form approved by the judge who hears the application under subsection (2) and the judge may give such directions with respect to the matter as the judge considers just and necessary in the circumstances.

  • (6) 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 a judge of the Court for a writ of seizure and sale or a notice of garnishment, which application may be made ex parte.

  • (7) Subsections (3) to (5) apply to an application made under subsection (6).

  • SOR/95-113, s. 13

Examination of Judgment Debtor

  •  (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.

  • SOR/95-113, s. 13
 
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