Tax Court of Canada Rules (General Procedure)

123 (1) After the close of pleadings, any party to an appeal, who is not in default under these rules or a judgment of the Court and who is ready for hearing, may apply in writing to the Registrar to fix the time and place of hearing.

(2) Where all parties agree on the making of a joint application, it shall be made in Form 123.

(3) Where all parties do not agree on making a joint application, the party making the application shall file a memorandum containing the information, as far as the applicant is concerned, required in Form 123 and shall serve a copy of the memorandum on all other parties and those parties shall, within ten days of service of the memorandum, file and serve on the party applying a similar memorandum.

(4) Subject to any direction by the Chief Justice, the Registrar, or a person designated by the Registrar or the Chief Justice, may,

• (a) upon receipt of a joint application,

• (b) upon receipt of an application and of the separate memorandum of each party, or

• (c) upon receipt of an application and after the time has expired for the filing of the separate memorandum of each party,

fix the time and place for the hearing.

(5) The Registrar shall forthwith send, by registered mail, notice of the time and place fixed for the hearing to all parties.