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

Regulations are current to 2020-05-17 and last amended on 2014-02-07. Previous Versions

SCHEDULE I

TABLE OF FORMS

FORM NUMBERTITLEPAGE
19Affidavit blank line4428
20Requisition blank line4429
21(1)(a)Notice of Appeal — General Procedure blank line4430
21(1)(b)Reference 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, as the case may be blank line4431
21(1)(c)Reference 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, as the case may be blank line4432
21(1)(d)Notice of Appeal from a Determination or Redetermination of the Fair Market Value of a Cultural Object
21(1)(e)Notice of Appeal from a Confirmation or Redetermination of the Fair Market Value of an Ecological Gift
21(1)(f)Notice of Appeal of the Suspension of the Authority of a Registered Charity to Issue an Official Receipt
45Answer blank line4433
52Demand for Particulars
61.1Notice of Constitutional Question
65Notice of Motion blank line4434
80Notice to Inspect Documents blank line4435
81List of Documents (Partial Disclosure) blank line4436
82(3)List of Documents (Full Disclosure) blank line4437
82(4)AAffidavit of Documents (Individual) blank line4438
82(4)BAffidavit of Documents (Corporation or Canada Revenue Agency) blank line4439
103(1)Notice to Attend blank line4440
103(4)Subpoena to Witness (Examination out of Court) blank line4441
112(2)(a)Commission blank line4442
112(2)(b) — REQUESTLetter of Request blank line4445
112(2)(b)A — DIRECTIONDirection for Commission and Letter of Request blank line4446
113Questions on Written Examination for Discovery blank line4447
114Answers on Written Examination for Discovery blank line4448
123Joint Application for Time and Place of Hearing blank line4449
130Request to Admit blank line4451
131Response to Request to Admit blank line4452
141(1)Subpoena to Witness (at Hearing) blank line4453
141(7)Warrant for Arrest (at Hearing) blank line4455
142Direction for Attendance of Witness in Custody blank line4456
145(2)Certificate Concerning Code of Conduct for Expert Witnesses
146.1Agreement to Be Bound by Final Decision
155Notice of Appointment for Taxation of Costs blank line4457
156Notice to Deliver a Bill of Costs for Taxation blank line4458
158Certificate of Costs blank line4459
166.1Tender of Payment Into Court.

FORM 19Affidavit

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TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

AFFIDAVIT

I, (full name of deponent), of the (City, Town, etc.) of blank line, in the (Province, Territory, etc.) of blank line, (where the deponent is a party or the counsel, officer, director, member or employee of a party, set out the deponent’s capacity), MAKE OATH AND SAY (or AFFIRM):

  • 1 (Set out the statements of fact in consecutively numbered paragraphs, with each paragraph being confined as far as possible to a particular statement of fact.)

Sworn (or Affirmed) before me at the (City, Town, etc.)of blank line in the (Province, Territory, etc.) of blank line, on (date).
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(Signature of deponent)
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Commissioner for Taking Affidavits (or as may be)

FORM 20Requisition

TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

REQUISITION

TO THE REGISTRAR at (place)

I REQUIRE (set out a concise statement of what is sought and include all particulars necessary for the Registrar to act. Where what is sought is authorized by a direction, refer to the direction in the requisition and attach a copy of the direction. Where an affidavit or other document must be filed with the requisition, refer to it in the requisition and attach it.)

Date:(Name, address for service and telephone number of counsel or person filing requisition)

FORM 21(1)(a)Notice of Appeal — General Procedure

TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

NOTICE OF APPEAL

  • (a) In the case of an individual state home address in full and in the case of a corporation state address in full of principal place of business in the province in which the appeal is being instituted,

  • (b) Identify the assessment(s) under appeal: include date of assessment(s) and, if the appeal is under the Income Tax Act, include taxation year(s) or, if the appeal is under 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, include the period to which the assessment(s) relate(s),

  • (c) Relate the material facts relied on,

  • (d) Specify the issues to be decided,

  • (e) Refer to the statutory provisions relied on,

  • (f) Set forth the reasons the appellant intends to rely on,

  • (g) Indicate the relief sought, and

  • (h) Date of notice.

(Name of appellant or appellant’s counsel)
(Address for service, telephone number, fax number, if any, of appellant’s counsel or, if appellant is appearing in person, state telephone number or fax number, if any)

FORM 21(1)(b)Reference 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, as the Case May Be

TAX COURT OF CANADA

IN THE MATTER of an agreement that a question should be determined by the Court 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, as the case may be.

  • (a) If the taxpayer is an individual state home address in full and in the case of a corporation state address in full of its principal place of business in the province or territory in which the reference is instituted,

  • (b) Identify the assessment(s) to which the reference relates,

  • (c) Relate the material facts that give rise to the reference,

  • (d) Specify the question of law, fact or mixed law and fact that the parties agree should be determined by the Court,

  • (e) Set forth in separate paragraphs the determination that Her Majesty and the taxpayer are seeking,

  • (f) Refer in separate paragraphs to the statutory provisions relied on by Her Majesty and the taxpayer, and

  • (g) Date of reference.

(Name of taxpayer or taxpayer’s counsel)(Name of counsel for Her Majesty)
(Address for service, telephone number, fax number, if any, of taxpayer’s counsel or, if taxpayer is appearing in person, state telephone number or fax number, if any)(Address and telephone number)

FORM 21(1)(c)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, as the Case May Be

TAX COURT OF CANADA

IN THE MATTER of an application by the Minister of National Revenue made 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, as the case may be, for the determination of a question.

  • (a) The names and addresses of the taxpayers who it is intended shall be bound by the determination of the question. If a taxpayer is an individual state home address in full and if a taxpayer is a corporation state the address in full of its principal place of business in the province or territory in which the reference is instituted,

  • (b) Identify the assessments or proposed assessments in respect of which the determination is sought,

  • (c) Specify the question of law, fact or mixed law and fact in respect of which a determination is sought,

  • (d) Relate the facts and reasons on which the Minister relies and has based or intends to base assessments of tax payable by each of the taxpayers named in the application,

  • (e) Refer to the statutory provisions that the applicant relies on, and

  • (f) Date of reference.

(Name of counsel for Her Majesty)
(Address and telephone number)

FORM 21(1)(d)Notice of 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

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TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

NOTICE OF APPEAL

  • (a) In the case of an individual state home address in full and in the case of a corporation state address in full of principal place of business in the province in which the appeal is being instituted,

  • (b) Quote the text of the certificate issued by the Canadian Cultural Property Export Review Board that includes the determination or redetermination of the fair market value of the object that is being appealed,

  • (c) Specify what the appellant alleges is the fair market value of the object,

  • (d) Relate the material facts relied on,

  • (e) Specify the issues to be decided,

  • (f) Set forth the reasons the appellant intends to rely on,

  • (g) Indicate the relief sought, and

  • (h) Date of notice.

(Name of appellant or appellant’s counsel)
(Address for service, telephone number, fax number, if any, of appellant’s counsel or, if appellant is appearing in person, state telephone number or fax number, if any)

FORM 21(1)(e)Notice of Appeal from a Confirmation or Redetermination of the Fair Market Value of an Ecological Gift

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TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

NOTICE OF APPEAL

  • (a) In the case of an individual state home address in full and in the case of a corporation, state address in full of principal place of business in the province in which the appeal is being instituted,

  • (b) Set out the date of the certificate issued by the Minister of the Environment and the fair market value of the property as confirmed or redetermined by the Minister,

  • (c) Specify what the appellant alleges is the fair market value of the property,

  • (d) Relate the material facts relied on,

  • (e) Specify the issues to be decided,

  • (f) Set forth the reasons the appellant intends to rely on,

  • (g) Indicate the relief sought, and

  • (h) Date of notice.

(Name of appellant or appellant’s counsel)
(Address for service, telephone number, fax number, if any, of appellant’s counsel or, if appellant is appearing in person, state telephone number or fax number, if any)

FORM 21(1)(f)Notice of Appeal from the Suspension of the Authority of a Registered Charity To Issue an Official Receipt

TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

NOTICE OF APPEAL

  • (a) State the address in full of the principal office of the registered charity,

  • (b) Specify the date of the suspension of the authority to issue an official receipt,

  • (c) Relate the material facts relied on,

  • (d) Specify the issues to be decided,

  • (e) Refer to the statutory provisions relied on,

  • (f) Set forth the reasons the appellant intends to rely on,

  • (g) Indicate the relief sought, and

  • (h) Indicate the date of notice.

(Name of appellant or appellant’s counsel)
(Address for service, telephone number, fax number, if any, of appellant’s counsel or, if appellant is appearing in person, state telephone number or fax number, if any)

FORM 45Answer

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TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

ANSWER

  • 1 The appellant admits the allegations contained in paragraphs blank line of the reply to the notice of appeal.

  • 2 The appellant denies the allegations contained in paragraphs blank line of the reply to the notice of appeal.

  • 3 The appellant has no knowledge in respect of the allegations contained in paragraphs blank line of the reply to the notice of appeal.

  • 4 (Set out in separate, consecutively numbered paragraphs each allegation of material fact relied on by way of answer to the reply to the notice of appeal.)

Date:(Name, address and telephone number of appellant’s counsel or appellant)
TO: (Name and address of respondent’s counsel)

FORM 52Demand for Particulars

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TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

DEMAND FOR PARTICULARS

TO: The (party), (name)

The (party), (name) demands particulars of the following allegations contained in your (pleading):

If the particulars requested are not delivered to the undersigned within 30 days after service of this demand, an application may be made to the Court for an order requiring delivery of them.

Dated at blank line, this blank line day of blank line 20blank line.

(Name, address for service, telephone number and fax number, if any, of moving party’s counsel or moving party)

FORM 61.1Notice of Constitutional Question

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TAX COURT OF CANADA

BETWEEN:

(name)

Appellant or Applicant,

and

HER MAJESTY THE QUEEN,

Respondent.

NOTICE OF CONSTITUTIONAL QUESTION

The (identify party) intends to question the constitutional validity, applicability or effect (state which) of (identify the particular legislative provision).

The question is to be argued on (day), (date), at (time), at (place). (if known)

The following are the material facts giving rise to the constitutional question: (set out concisely the material facts that relate to the constitutional question and attach pleadings or other documentation underlying the proceedings before the Court).

The following is the legal basis for the constitutional question: (Set out concisely the legal basis for each constitutional question and identify the nature of the constitutional principles to be argued.)

Date:
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(Signature)
(Name, address for service, telephone number, and fax number, if any, of moving party’s counsel or moving party)
TO:The Attorney General of Canada
The Attorney General of (each province)

FORM 65Notice of Motion

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TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

NOTICE OF MOTION

TAKE NOTICE THAT the (applicant or respondent as the case may be) will make a motion to the Court on (day), (date), at (time), or as soon after that time as the motion may be heard, at (address).

THE MOTION IS FOR (state here the precise relief sought).

THE GROUNDS FOR THE MOTION ARE (specify the grounds to be argued, including a reference to any statutory provision or rule to be relied on).

THE FOLLOWING DOCUMENTARY EVIDENCE will be used at the hearing of the motion: (list the affidavits or other documentary evidence to be relied on).

Date:(Name, address for service, telephone number and fax number, if any, of moving party’s counsel or moving party)
TO: (Name and address of responding party’s counsel or responding party)

NOTE that if the proceeding in which the motion is made is 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, the style of cause shall be the same as in the originating document and the body of the notice of motion shall be adjusted accordingly.

FORM 80Notice To Inspect Documents

TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

NOTICE TO INSPECT DOCUMENTS

TAKE NOTICE THAT the document(s) referred to in the notice to produce may be inspected and copies taken at (place) on (date) between the hours of (starting time) and (end time).

Date:(Name of party, or of an officer, director or employee of the party, or of the counsel of record of the party)

FORM 81List of Documents (Partial Disclosure)

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TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

LIST OF DOCUMENTS
(PARTIAL DISCLOSURE)

The following is a list of the documents of which the appellant (or respondent) has knowledge that might be used in evidence:

  • (a) 
    to establish or to assist in establishing any allegation of fact in any pleading filed herein by the said party, or
  • (b) 
    to rebut or assist in rebutting any allegation of fact in any pleading filed herein by any other party,

and which is filed and served in compliance with section 81.

SCHEDULE A

Documents in the possession, control or power of the party.(Number each document consecutively. Set out the nature and date of the document and other particulars sufficient to identify it.)

SCHEDULE B

Documents of which the party has knowledge but which are not in the party’s possession, control or power. (Number each document consecutively. Set out the nature and date of the document and other particulars sufficient to identify it. Give the present location of each document.)

Date:
blank line
(Signature)
(of party, or of an officer, director or employee of the party, or of the counsel of record of the party)

TAKE NOTICE that the documents referred to in Schedule A above may be inspected and copies taken at (place) on (date) between the hours of (time).

FORM 82(3)List of Documents (Full Disclosure)

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TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

LIST OF DOCUMENTS
(FULL DISCLOSURE)

The following is a list of all the documents which are or have been in the appellant’s (or respondent’s) possession, control or power relevant to any matter in question between or among them in the appeal and which is filed and served in compliance with section 82.

SCHEDULE A

Documents in the possession, control or power of the party that the party does not object to producing for inspection. (Number each document consecutively. Set out the nature and date of the document and other particulars sufficient to identify it.)

SCHEDULE B

Documents that are or were in the possession, control or power of the party that the party objects to producing on the grounds that

(State ground of objection. Number each document consecutively. Set out the nature and date of the document and other particulars sufficient to identify it.)

SCHEDULE C

Documents that were formerly in the possession, control or power of the party, but are no longer in the party’s possession, control or power. (Number each document consecutively. Set out the nature and date of the document and other particulars sufficient to identify it. State when and how possession or control of or power over each document was lost, and give the present location of each document.)

Date:
blank line
(Signature)
(of party, or of an officer, director or employee of the party, or of the counsel of record of the party)

TAKE NOTICE that the documents referred to in Schedule A above may be inspected and copies taken at (place) on (date) between the hours of (time).

FORM 82(4)AAffidavit of Documents (Individual)

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TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

AFFIDAVIT OF DOCUMENTS

I, (full name of deponent), of the (City, Town, etc.) of blank line, in the (Province, Territory, etc.) of blank line, the appellant (or as may be) in this action, MAKE OATH AND SAY (or AFFIRM):

  • 1 I have conducted a diligent search of my records and have made appropriate enquiries of others to inform myself in order to make this affidavit. This affidavit discloses, to the full extent of my knowledge, information and belief, all documents relevant to any matter in question in this proceeding that are or have been in my possession, control or power.

  • 2 Now shown to me and marked Exhibit “A” to this affidavit is a list of documents.

  • 3 I have listed in Schedule A those documents that are in my possession, control or power and that I do not object to producing for inspection.

  • 4 I have listed in Schedule B those documents that are or were in my possession, control or power and that I object to producing because I claim they are privileged, and I have stated in Schedule B the grounds for each such claim.

  • 5 I have listed in Schedule C those documents that were formerly in my possession, control or power but are no longer in my possession, control or power, and I have stated in Schedule C when and how I lost possession or control of or power over them and their present location.

  • 6 I have never had in my possession, control or power any document relevant to any matter in question in this proceeding other than those listed in Schedules A, B and C.

SWORN (etc.)

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(Signature of deponent)

FORM 82(4)BAffidavit of Documents (Corporation or Canada Revenue Agency)

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TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

AFFIDAVIT OF DOCUMENTS

I, (full name of deponent), of the (City, Town, etc.) of blank line, in the (Province, Territory, etc.) of blank line, MAKE OATH AND SAY (or AFFIRM):

  • 1 I am the (state the position held by the deponent in the corporation or the Canada Revenue Agency) of the appellant (or as may be) in this action.

  • 2 Now shown to me and marked Exhibit “A” to this affidavit is a list of documents.

  • 3 I have conducted a diligent search of the corporation’s (or the Canada Revenue Agency’s) records and made appropriate enquiries of others to inform myself in order to make this affidavit. This affidavit discloses, to the full extent of my knowledge, information and belief, all documents relevant to any matter in question in this action that are or have been in the possession, control or power of the corporation (or the Canada Revenue Agency).

  • 4 I have listed in Schedule A those documents that are in the possession, control or power of the corporation (or the Canada Revenue Agency) and that it (or the Minister) does not object to producing for inspection.

  • 5 I have listed in Schedule B those documents that are or were in the possession, control or power of the corporation (or the Canada Revenue Agency) and that it (or the Minister) objects to producing because they are privileged, and I have stated in Schedule B the grounds for each such claim.

  • 6 I have listed in Schedule C those documents that were formerly in the possession, control or power of the corporation (or the Canada Revenue Agency) but are no longer in its possession, control or power and I have stated in Schedule C when and how it lost possession or control of or power over them and their present location.

  • 7 The corporation (or the Canada Revenue Agency) has never had in its possession, control or power any documents relevant to any matter in question in this proceeding other than those listed in Schedules A, B and C.

SWORN or AFFIRMED

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(Signature of deponent)

FORM 103(1)Notice To Attend

(To be used only for a party to the proceeding, a person to be examined for discovery or on behalf or in place of a party or a person to be cross-examined on an affidavit. For the examination of any other person, use a subpoena (Form 103(4)).)

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TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

NOTICE TO ATTEND

TO: (Name of person to be examined)

YOU ARE REQUIRED TO ATTEND FOR AN EXAMINATION (on your affidavit dated (date), for discovery, on behalf (or in place) of (identify party), etc.) on (day), (date), at (time), at the office of (name, address and telephone number of examiner).

(And add, where applicable)

YOU ARE REQUIRED TO BRING WITH YOU and produce at the examination the documents mentioned in subsection 85(3) of Tax Court of Canada Rules (General Procedure) and the following documents and things: (set out the nature and date of each document and thing and give particulars sufficient to identify each document and thing.)

or,

YOU ARE REQUIRED TO BRING WITH YOU and produce at the examination the following documents and things: (set out the nature and date of each document and thing and give particulars sufficient to identify each document and thing.)

Date:(Name, address for service and telephone number of examining party’s counsel or examining party)
TO: (Name and address of counsel for person to be examined or of person to be examined)

FORM 103(4)Subpoena to Witness (Examination Out of Court)

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TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

SUBPOENA

TO: (Name and address of person to be examined)

YOU ARE REQUIRED TO ATTEND FOR AN EXAMINATION (for discovery, etc.) on (day), (date), at (time), at (address).

YOU ARE REQUIRED TO BRING WITH YOU and produce at the examination the following documents and things: (Set out the nature and date of each document and thing and give particulars sufficient to identify each document and thing.)

WITNESS FEES AND EXPENSES for blank line day(s) of attendance are served with this subpoena, calculated in accordance with Schedule II, Tariff A of the Tax Court of Canada Rules (General Procedure) as follows:

Attendance allowance of $ blank line daily$blank line
Travel allowance$blank line
Overnight accommodation and meal allowance$blank line
blank line
TOTAL$blank line

If further attendance is required, you will be entitled to additional fees and expenses.

IF YOU FAIL TO ATTEND OR REMAIN UNTIL THE END OF THIS EXAMINATION, YOU MAY BE COMPELLED TO ATTEND AT YOUR OWN EXPENSE AND YOU MAY BE FOUND IN CONTEMPT OF COURT.

Date:Issued by blank line
Registrarblank line
Address of Court Office blank line
blank line

This subpoena was issued at the request of, and inquiries may be directed to:

(Name, address and telephone number of examining counsel or party)

FORM 112(2)(a)Commission

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TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

COMMISSION

TO: (Name and address of commissioner)

YOU HAVE BEEN APPOINTED A COMMISSIONER for the purpose of taking evidence in this proceeding now pending in this Court by direction of the Court made on (date), a copy of which is attached.

YOU ARE GIVEN FULL AUTHORITY to do all things necessary for taking the evidence mentioned in the direction authorizing this commission. You are also authorized, on consent of the parties, to take the evidence of any other witnesses who may be found in (name of Province, State or Country, etc.)

You are to send to this Court a transcript of the evidence taken, together with this commission, forthwith after the transcript is completed.

In carrying out this commission, you are to follow the terms of the attached direction and the instructions contained in this commission.

THIS COMMISSION is signed and sealed by direction of the Court.

Date:Issued by blank line
Registrarblank line
Address of Court Office blank line
blank line

INSTRUCTIONS TO COMMISSIONER

  • 1 This commission is to be conducted in accordance with sections 101 to 112 and sections 119 to 122 of the Tax Court of Canada Rules (General Procedure), a copy of which is attached.

  • 2 Before acting on this commission, you must take the oath (or affirmation) set out below. You may do so before any person authorized by Part III of the Canada Evidence Act, a copy of which is attached, to take affidavits or administer oaths or affirmations outside Canada.

    I, blank line, swear (or affirm) that I will, according to the best of my skill and knowledge, truly and faithfully and without partiality to any of the parties to this proceeding, take the evidence of every witness examined under this commission, and cause the evidence to be transcribed and forwarded to the Court. (In an oath, conclude: So help me God.)

    Sworn (or Affirmed) before me at the (City, Town, etc.) of blank line, in the (Province, State, Country, etc.) of blank line on (date).

    blank line
    (Signature of Commissioner)

    (Signature and office of person before whom oath or affirmation is taken)

  • 3 The examining party is required to give the person to be examined at least blank line days notice of the examination and, where the order so provides, to pay attendance money to the person to be examined.

  • 4 You must arrange to have the evidence before you recorded and transcribed. You are to administer the following oath (or affirmation) to the person who records and transcribes the evidence:

    You swear (or affirm) that you will truly and faithfully record and transcribe all questions put to all witnesses and their answers in accordance with the directions of the commissioner. (In an oath, conclude: So help you God.)

    On consent of the parties, or where the order for this commission provides for it, the examination may be recorded by videotape or other similar means.

  • 5 You are to administer the following oath (or affirmation) to each witness whose evidence is to be taken:

    You swear (or affirm) that the evidence to be given by you touching the matters in question between the parties to this proceeding shall be the truth, the whole truth, and nothing but the truth. (In an oath, conclude: So help you God.)

  • 6 Where a witness does not understand the language or is deaf or mute, the evidence of the witness must be given through an interpreter. You are to administer the following oath (or affirmation) to the interpreter:

    You swear (or affirm) that you understand the blank line language and the language in which the examination is to be conducted and that you will truly interpret the oath (or affirmation) to the witness, all questions put to the witness and the answers of the witness, to the best of your skill and understanding. (In an oath, conclude: So help you God.)

  • 7 You are to attach to this commission the transcript of the evidence and the exhibits, and any videotape or other recording of the examination. You are to complete the certificate set out below, and mail this commission, the transcript, the exhibits and any videotape or other recording of the examination to the Registry of the Court where the commission was issued. You are to keep a copy of the transcript and, where practical, a copy of the exhibits until the Court disposes of this proceeding. Forthwith after you mail this commission and the accompanying material to the Registry of the Court, you are to notify the parties who appeared at the examination that you have done so.

CERTIFICATE OF THE COMMISSIONER

I, blank line, certify that:

  • 1 
    I administered the proper oath (or affirmation) to the person who recorded and transcribed the evidence, to the witness the transcript of whose evidence is attached and to any interpreter through whom the evidence was given.
  • 2 
    The evidence of the witness was properly taken.
  • 3 
    The evidence of the witness was accurately transcribed.

Date:

blank line
(Signature of Commissioner)

FORM 112(2)(b) — REQUESTLetter of Request

blank line

TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

LETTER OF REQUEST

TO THE JUDICIAL AUTHORITIES OF (name of Province, State or Country)

A PROCEEDING IS PENDING IN THIS COURT, between the appellant and the respondent.

IT HAS BEEN SHOWN TO THIS COURT that it appears necessary for the purpose of justice that a witness residing within your jurisdiction be examined there.

THIS COURT HAS ISSUED A COMMISSION to (name of commissioner) of (address of commissioner), providing for the examination of the witness (name of witness), of (address of witness).

YOU ARE REQUESTED, in furtherance of justice, to cause (name of witness) and, on consent of the parties, any other witnesses who may be found in your jurisdiction to appear before the commissioner by the means ordinarily used in your jurisdiction, if necessary to secure attendance, and to answer questions under oath or affirmation (where desired, add:) and to bring to and produce at the examination the following documents and things: (Set out the nature and date of each document and thing and give particulars sufficient to identify each document and thing).

YOU ARE ALSO REQUESTED to permit the commissioner to conduct the examination of the witness in accordance with the Tax Court of Canada Rules (General Procedure) and the commission issued by this Court.

THIS LETTER OF REQUEST is signed and sealed by direction of the Court made on (date).

Date:Issued by blank line
Registrarblank line
Address of Court Office blank line
blank line

FORM 112(2)(b)A — DIRECTIONDirection for Commission and Letter of Request

blank line

TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

(Name of Judge)blank line(Day and date direction made)

(Court seal) (Title of proceeding)

DIRECTION

  • 1 THIS COURT DIRECTS (give particulars of any directions given by the Court under section 112).

  • 2.  THIS COURT DIRECTS that the Registrar prepare and issue a commission naming (name), of (address), as commissioner to take the evidence of the witness (name of witness) in (name of Province, State or Country) (where the direction is made under sections 119 to 122, add and, on consent of the parties, any other witness who may be found there) for use at the hearing (or on examination for discovery, etc.).

  • 3 THIS COURT DIRECTS that the Registrar prepare and issue a letter of request addressed to the judicial authorities of (name of Province, State or Country), requesting the issuing of such process as is necessary to compel the witness (or witnesses) to attend and be examined before the commissioner.

blank line
(Signature of Judge)

FORM 113Questions on Written Examination for Discovery

blank line

TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

QUESTIONS ON WRITTEN EXAMINATION FOR DISCOVERY

The (identify examining party) has chosen to examine the (identify person to be examined) for discovery (where the person is not a party, state whether the person is examined on behalf or in place of or in addition to a party or under a Court direction) by written questions and requires that the following questions be answered by affidavit in Form 114 prescribed by the Tax Court of Canada Rules (General Procedure), and served within thirty days after service of these questions.

(Where a further list of questions is served under section 116 substitute:)

The (identify examining party) requires that the (identify person to be examined) answer the following further questions by affidavit in Form 114 prescribed by such rules, and serve them within thirty days after service of these questions.

  • 1 (Number each question. Where the questions are a further list under section 116, number the questions in sequence following the last question of the previous list.)

Date:(Name, address and telephone number of examining party’s counsel or examining party)
TO: (Name and address of counsel for person to be examined or of person to be examined)

FORM 114Answers on Written Examination for Discovery

blank line

TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

ANSWERS ON WRITTEN EXAMINATION FOR DISCOVERY

I, (full name of deponent), of the (City, Town, etc.) of blank line, in the (Province, Territory, etc.) of blank line (identify the capacity in which the deponent makes the affidavit), MAKE OATH AND SAY (or AFFIRM) that the following answers to the questions dated (date) and submitted by the (identify examining party) are true, to the best of my knowledge, information and belief:

  • 1 (Number each answer to correspond with the question. Where the deponent objects to answering a questions, state: I object to answering this question on the ground that it is irrelevant to the matters in issue or that the information sought is privileged because (specify) or as may be.)

SWORN (etc.)

FORM 123Joint Application for Time and Place of Hearing

blank line

TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

JOINT APPLICATION

The parties hereby represent that this appeal is ready for hearing and jointly apply to the Registrar to fix a time and place for the hearing.

The parties are in agreement that:

  • (a) the hearing should be held at blank line,

  • (b) the most convenient times for the hearing in order of preference are,

  • (c) the hearing will not last longer than blank line days,

  • (d) there will be approximately blank line witnesses and blank line documents for the appellant and blank line witnesses and blank line documents for the respondent,

  • (e) the appellant will call blank line expert witness(es) and the respondent will call blank line expert witness(es),

  • (f) the evidence and the argument will be,

    • (i) in the blank line language, or

    • (ii) partly in French and partly in English.

      [Note: Delete subparagraph (i) or (ii).]

The person who can answer any inquiries about the convenience or acceptability of other dates or places for the hearing,

  • (a) on behalf of the appellant is blank line who can be reached by telephone at number blank line in blank line,

  • (b) on behalf of the respondent is blank line who can be reached by telephone at number blank line in blank line

Dated at blank line this blank line day of blank line 20blank line

blank line
Counsel for appellant
blank line
Counsel for respondent

(Note: It is recommended that the Registrar be consulted regarding available dates before this application is submitted.)

FORM 125[Revoked, SOR/93-96, s. 18]

FORM 130Request To Admit

blank line

TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

REQUEST TO ADMIT

YOU ARE REQUESTED TO ADMIT, for the purposes of this proceeding only, the truth of the following facts: (Set out facts in consecutively numbered paragraphs.)

YOU ARE REQUESTED TO ADMIT, for the purposes of this proceeding only, the authenticity of the following documents: (Number each document and give particulars sufficient to identify each. Specify whether the document is an original or a copy and, where the document is a copy of a letter, telegram or telecommunication, or a fax state the nature of the document.)

Attached to this request is a copy of each of the documents referred to above. (Where it is not practical to attach a copy or where the party already has a copy, state which documents are not attached and give the reason for not attaching them.)

YOU MUST RESPOND TO THIS REQUEST by serving a response to request to admit in Form 131 WITHIN FIFTEEN DAYS after this request is served on you. If you fail to do so, you will be deemed to admit, for the purposes of this proceeding only, the truth of the facts and the authenticity of the documents set out above.

Date:(Name, address for service and telephone number of party serving request’s counsel or party serving request)
TO: (Name and address of counsel for party on whom request is served or of party on whom request is served)

FORM 131Response to Request To Admit

blank line

TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

RESPONSE TO REQUEST TO ADMIT

In response to your request to admit dated (date), the (identify party responding to the request):

  • 1 
    Admits the truth of facts numbers blank line
  • 2 
    Admits the authenticity of documents numbers blank line
  • 3 
    Denies the truth of facts numbers blank line
  • 4 
    Denies the authenticity of documents numbers blank line
  • 5 
    Refuses to admit the truth of facts numbers blank line for the following reasons: (Set out reason for refusing to admit each fact.)
  • 6 
    Refuses to admit the authenticity of documents numbers blank line for the following reasons: (Set out reason for refusing to admit each document.)
Date:(Name, address for service and telephone number of party serving response’s counsel or party serving response)
TO: (Name and address of counsel for party on whom response is served or of party on whom response is served)

FORM 141(1)Subpoena to Witness (at Hearing)

blank line

TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

SUBPOENA

TO: (Name and address of witness)

YOU ARE REQUIRED TO ATTEND TO GIVE EVIDENCE IN COURT at the hearing of this proceeding on (day), (date), at (time), at (address), and to remain until your attendance is no longer required.

YOU ARE REQUIRED TO BRING WITH YOU and produce at the hearing the following documents and things: (Set out the nature and date of each document and thing and give particulars sufficient to identify each document and thing.)

WITNESS FEES AND EXPENSES for blank line day(s) of attendance are served with this subpoena, calculated in accordance with Schedule II, Tariff A of the Tax Court of Canada Rules (General Procedure) as follows:

Attendance allowance of $blank line daily$blank line
Travel allowance$blank line
Overnight accommodation and meal allowance$blank line
blank line
TOTAL$blank line

If further attendance is required, you will be entitled to additional fees and expenses.

IF YOU FAIL TO ATTEND OR TO REMAIN IN ATTENDANCE AS REQUIRED BY THIS SUBPOENA, A WARRANT MAY BE ISSUED FOR YOUR ARREST.

Date:Issued by blank line
Registrarblank line
Address of Court Office blank line
blank line

This subpoena was issued at the request of, and inquiries may be directed to:

(Name, address and telephone number of examining counsel or party serving subpoena)

FORM 141(7)Warrant for Arrest (Defaulting Witness)

blank line

TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

(Name of Judge)blank line(Day and date)blank line

WARRANT FOR ARREST

TO: (designated sheriff, peace officer or other officer of the Court)

WHEREAS the witness (name), of (address), was served with a subpoena to give evidence at the hearing of this proceeding, and the proper witness fees and expenses were paid or tendered,

AND WHEREAS the witness failed to obey the subpoena, and I am satisfied that the evidence of the witness is material to this proceeding,

YOU ARE DIRECTED TO ARREST and bring the witness (name of witness) before the Court to give evidence in this proceeding, and if the Court is not then sitting or if the witness cannot be brought forthwith before the Court, to deliver the witness to a correctional institution or other secure facility, to be admitted and detained there until the witness can be brought before the Court.

blank line
(Signature of Judge)

FORM 142Direction for Attendance of Witness in Custody

blank line

TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

(Name of Judge)blank line(Day and date)blank line

DIRECTION FOR ATTENDANCE OF WITNESS IN CUSTODY

TO THE OFFICERS OF (name of correctional institution) AND TO ALL PEACE OFFICERS

WHEREAS it appears that the evidence of the witness (name) who is detained in custody, is material to this proceeding,

THIS COURT DIRECTS that the witness (name) be brought before this Court on (day), (date) at (time) at (address) to give evidence on behalf of the (identify party) and that the witness be returned and readmitted immediately thereafter to the correctional institution or other facility from which the witness was brought.

blank line
(Signature of Judge)

FORM 145(2)Certificate Concerning Code of Conduct for Expert Witnesses

blank line

TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

CERTIFICATE CONCERNING CODE OF CONDUCT FOR EXPERT WITNESSES

I, (name), having been named as an expert witness by the (party), certify that I have read the Code of Conduct for Expert Witnesses set out in Schedule III to the Tax Court of Canada Rules (General Procedure) and agree to be bound by it.

Dated at blank line, this blank line day of blank line 20blank line.

(Signature of expert witness)
(Name, address and telephone and fax numbers of expert witness)

FORM 146.1Agreement To Be Bound by Final Decision in a Lead Case

blank line

TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

AGREEMENT TO BE BOUND BY FINAL DECISION IN A LEAD CASE

The (party), (name), agrees to be bound by the final decision in the lead case or lead cases, in whole (specify) or in part (specify), with a final decision being defined as one from which there is no further right of appeal.

Dated at blank line, this blank line day of blank line 20blank line.

(Signature of party)
(Signature of counsel for party)

If the Appellant is represented by counsel, counsel and the Appellant must sign this form. If the Appellant is not represented by counsel, this form is signed only by the Appellant.

FORM 155Notice of Appointment for Taxation of Costs

blank line

TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

NOTICE OF APPOINTMENT FOR TAXATION OF COSTS TO THE PARTIES

I HAVE MADE AN APPOINTMENT to tax the costs of (identify party), a copy of whose bill of costs is attached to this notice, on (day), (date), at (time), at (address).

Date:
blank line
Taxing Officer
TO:(Name and address of counsel or party on whom notice is served)

FORM 156Notice To Deliver a Bill of Costs for Taxation

blank line

TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

NOTICE TO DELIVER A BILL OF COSTS FOR TAXATION

TO THE PARTIES

I HAVE MADE AN APPOINTMENT at the request of (identify party who obtained appointment) to tax the costs of (identify party entitled to costs and what costs are to be taxed) on (day), (date), at (time), at (address).

TO: (identify party entitled to costs)

YOU ARE REQUIRED to file your bill of costs with me and serve your bill of costs on every party interested in the taxation at least seven days before the above date.

Date:
blank line
Taxing Officer
TO:(Name and address of counsel or party on whom notice is served)

FORM 158Certificate of Costs

blank line

TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

CERTIFICATE OF COSTS

I CERTIFY that I have taxed the party and party costs of (identify party) in this proceeding (or as may be) under the authority of (give particulars of direction or specify section or statutory provision), and I ALLOW THE SUM OF $ blank line

Date:
blank line
Taxing Officer

FORM 166.1Tender of Payment into Court

blank line

TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN

Respondent.

TENDER OF PAYMENT INTO COURT

(To be presented to the Registry in triplicate with cheque or other instrument for money being paid in.)

Pursuant to (here insert reference to Court order, statutory provision or rule authorizing or requiring payment into court), the undersigned hereby tenders the attached cheque (or other instrument) in the sum of $blank line, Canadian currency, payable to the Receiver General of Canada as a payment into court for (here insert purpose or object of payment into court).

Dated at blank line this blank line day of blank line 20blank line

blank line
(Name, address and telephone number of counsel or party tendering payment)

Receipt of the above cheque or other instrument acknowledged at the blank line office of the Registry this blank line day of blank line, 20blank line

(If the Registry is not satisfied that payment is in order it shall, if requested, give a separate receipt for instrument and tender document.)

  • SOR/92-41, s. 4
  • SOR/93-96, ss. 17, 18
  • SOR/95-113, ss. 14, 15(E), 16
  • SOR/96-144, ss. 3, 4
  • SOR/2004-100, ss. 27 to 31, 32(F), 33, 34, 35(F), 36, 37, 38(F), 39 and 43
  • SOR/2007-142, ss. 16 to 31
  • SOR/2008-303, ss. 20 to 27
  • SOR/2014-26, ss. 24 to 27
 
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