Tax Court of Canada Rules (General Procedure)

Version of section 126 from 2006-03-22 to 2014-02-06:

  •  (1) The Court may, on its own initiative or at the request of a party, direct counsel for the parties, either with or without the parties, and any party not represented by counsel to appear before a judge for a pre-hearing conference to consider

    • (a) the possibility of settlement of any or all of the issues in the appeal,

    • (b) appropriate means to simplify the issues and to shorten the hearing,

    • (c) the possibility of obtaining admission of fact or documents,

    • (d) the advisability of amending the pleadings or defining the questions in dispute, and

    • (e) any other relevant matter.

  • (2) A judge who conducts a pre-hearing conference shall not preside at the hearing.

  • (3) Subsection (2) does not prevent a judge before whom an appeal has been called for hearing from holding a conference, either before or during the hearing, to consider any matter that may assist in the disposition of the appeal, without the judge being disqualified from presiding at the hearing.

  • (4) Where a party fails to appear at a pre-hearing conference at the time and place set for it, the Court may allow the appeal, dismiss the appeal or make such other order as is just.

  • SOR/95-113, s. 7
  • SOR/2004-100, s. 18
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