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

Regulations are current to 2020-11-17 and last amended on 2014-02-07. Previous Versions

Court Documents (continued)

Confidentiality Order

  •  (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

 Where these rules require notice to be given, it shall be given in writing.

Filing of Documents

  •  (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

Affidavits

  •  (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 blank line, sworn before me the blank line day of blank line 20blank line”.

  • (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

Requisitions

 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

Filing

  • 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
 
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