Tax Court of Canada Rules (General Procedure)

29 (1) Where at any stage of a proceeding the interest or liability of an appellant or taxpayer or other person referred to in 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, or section 204 or 205 of the Excise Act, 2001, is transferred or transmitted to another person by assignment, bankruptcy, death or other means, a proceeding shall be stayed until the Registrar is notified of the transfer or transmission and the particulars thereof.

(2) On receipt of the notice and particulars referred to in subsection (1) the Registrar shall consult with the parties regarding the circumstances under which the proceeding shall continue and he shall report on these consultations to the Chief Justice.

(3) The Chief Justice or a judge designated by him to deal with the matter may direct the continuation of the proceeding or give such other direction as is just.