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Tax Court of Canada Rules (General Procedure)

Version of section 123 from 2006-03-22 to 2014-02-06:

  •  (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.

  • SOR/93-96, s. 14
  • SOR/95-113, s. 5
  • SOR/2004-100, s. 15

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