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Tax Court of Canada Rules (General Procedure)

Version of the schedule from 2006-03-22 to 2007-06-13:

SCHEDULE ITable of Forms

FORM NUMBER	TITLE	PAGE
19	Affidavit	4428
20	Requisition	4429
21(1)(a)	Notice of Appeal — General Procedure	4430
21(1)(b)	Reference under section 173 of the Income Tax Act, section 310 of the Excise Tax Act, section 97.58 of the Customs Act, section 51 of the Air Travellers Security Charge Act or section 204 of the Excise Act, 2001, as the case may be	4431
21(1)(c)	Reference under section 174 of the Income Tax Act, section 311 of the Excise Tax Act, section 52 of the Air Travellers Security Charge Act or section 205 of the Excise Act, 2001, as the case may be	4432
21(1)(d)	Notice of Appeal from a Determination or Redetermination of the Fair Market Value of a Cultural Object
21(1)(e)	Notice of Appeal from a Confirmation or Redetermination of the Fair Market Value of an Ecological Gift
45	Answer	4433
61.1	Notice of Constitutional Question
65	Notice of Motion	4434
80	Notice to Inspect Documents	4435
81	List of Documents (Partial Disclosure)	4436
82(3)	List of Documents (Full Disclosure)	4437
82(4)A	Affidavit of Documents (Individual)	4438
82(4)B	Affidavit of Documents (Corporation or Canada Customs and Revenue Agency)	4439
103(1)	Notice to Attend	4440
103(4)	Subpoena to Witness (Examination out of Court)	4441
112(2)(a)	Commission	4442
112(2)(b) — REQUEST	Letter of Request	4445
112(2)(b)A — DIRECTION	Direction for Commission and Letter of Request	4446
113	Questions on Written Examination for Discovery	4447
114	Answers on Written Examination for Discovery	4448
123	Joint Application for Time and Place of Hearing	4449
130	Request to Admit	4451
131	Response to Request to Admit	4452
141(1)	Subpoena to Witness (at Hearing)	4453
141(7)	Warrant for Arrest (at Hearing)	4455
142	Direction for Attendance of Witness in Custody	4456
155	Notice of Appointment for Taxation of Costs	4457
156	Notice to Deliver a Bill of Costs for Taxation	4458
158	Certificate of Costs	4459
166.1	Tender of Payment Into Court.

FORM 19Affidavit

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TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

AFFIDAVIT

I, (full name of deponent), of the (City, Town, etc.) of blank line , in the (Province, Territory, etc.) of , (where the deponent is a party or the counsel, officer, director, member or employee of a party, set out the deponent’s capacity), MAKE OATH AND SAY (or AFFIRM):

1. (Set out the statements of fact in consecutively numbered paragraphs, with each paragraph being confined as far as possible to a particular statement of fact.)

Sworn (or Affirmed) before me at the (City, Town, etc.)of blank line

in the(Province, Territory, etc.) of

, on (date).

(Signature of deponent) blank line

Commissioner for Taking

Affidavits (or as may be)

FORM 20Requisition

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TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

REQUISITION

TO THE REGISTRAR at (place)

I REQUIRE (set out a concise statement of what is sought and include all particulars necessary for the Registrar to act. Where what is sought is authorized by a direction, refer to the direction in the requisition and attach a copy of the direction. Where an affidavit or other document must be filed with the requisition, refer to it in the requisition and attach it).

Date:

(Signature) blank line

(Name, address for service

and telephone number of

counsel or person filing requi-

sition)

FORM 21(1)(a)Notice of Appeal — General Procedure

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TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

NOTICE OF APPEAL

(a)In the case of an individual state home address in full and in the case of a corporation state address in full of principal place of business in the province in which the appeal is being instituted,

(b)Identify the assessment(s) under appeal: include date of assessment(s) and, if the appeal is under the Income Tax Act, include taxation year(s) or, if the appeal is under the Excise Tax Act, the Customs Act, the Air Travellers Security Charge Act or the Excise Act, 2001, include the period to which the assessment(s) relate(s),

(c)Relate the material facts relied on,

(d)Specify the issues to be decided,

(e)Refer to the statutory provisions relied on,

(f)Set forth the reasons the appellant intends to rely on,

(g)Indicate the relief sought, and

(h)Date of notice.

(Signature) blank line

Address for service,

telephone number, fax

number, if any, of

appellant’s counsel or,

if appellant appearing

in person, state tele-

phone number.

FORM 21(1)(b)Reference Under Section 173 Income Tax Act

Section 310 of the Excise Tax Act, Section 97.58 of the Customs Act, Section 51 of the Air Travellers Security Charge Act or Section 204 of the Excise Act, 2001, as the Case May Be

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TAX COURT OF CANADA

IN THE MATTER of an agreement that a question should be determined by the Court under section 173 of the Income Tax Act, section 310 of the Excise Tax Act, section 97.58 of the Customs Act, section 51 of the Air Travellers Security Charge Act or section 204 of the Excise Act, 2001, as the case may be.

(a)If the taxpayer is an individual state home address in full and in the case of a corporation state address in full of its principal place of business in the province or territory in which the reference is instituted,

(b)Identify the assessment(s) to which the reference relates,

(c)Relate the material facts that give rise to the reference,

(d)Specify the question of law, fact or mixed law and fact that the parties agree should be determined by the Court,

(e)Set forth in separate paragraphs the determination that Her Majesty and the taxpayer are seeking,

(f)Refer in separate paragraphs to the statutory provisions relied on by Her Majesty and the taxpayer, and

(g)Date of reference.

(Signature) blank line

(Signature)

Counsel for taxpayer, address blank line

Counsel for Her Majesty,

and telephone number. If tax- blank line

address and telephone number.

payer is appearing in

person state telephone number.

FORM 21(1)(c)Reference Under Section 174 of the Income Tax Act, Section 311 of the Excise Tax Act, Section 52 of the Air Travellers Security Charge Act or Section 205 of the Excise Act, 2001, as the Case May Be

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TAX COURT OF CANADA

IN THE MATTER of an application by the Minister of National Revenue made under section 174 of the Income Tax Act, section 311 of the Excise Tax Act, section 52 of the Air Travellers Security Charge Act or section 205 of the Excise Act, 2001, as the case may be, for the determination of a question.

(a)The names and addresses of the taxpayers who it is intended shall be bound by the determination of the question. If a taxpayer is an individual state home address in full and if a taxpayer is a corporation state the address in full of its principal place of business in the province or territory in which the reference is instituted,

(b)Identify the assessments or proposed assessments in respect of which the determination is sought,

(c)Specify the question of law, fact or mixed law and fact in respect of which a determination is sought,

(d)Relate the facts and reasons on which the Minister relies and has based or intends to base assessments of tax payable by each of the taxpayers named in the application,

(e)Refer to the statutory provisions that the applicant relies on, and

(f)Date of reference.

(Signature) blank line

Counsel for the applicant,

address and telephone number.

FORM 21(1)(d)Notice of Appeal from a Determination or Redetermination of the Fair Market Value of an Object by the Canadian Cultural Property Export Review Board Established Under the Cultural Property Export and Import Act

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TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

NOTICE OF APPEAL

(b)Quote the text of the certificate issued by the Canadian Cultural Property Export Review Board that includes the determination or redetermination of the fair market value of the object that is being appealed,

(c)Specify what the appellant alleges is the fair market value of the object,

(d)Relate the material facts relied on,

(e)Specify the issues to be decided,

(f)Set forth the reasons the appellant intends to rely on,

(g)Indicate the relief sought, and

(h)Date of notice.

(Signature) blank line

Address for service, telephone number, fax num-

ber, if any, of appellant’s counsel or, if appellant

is appearing in person, state telephone number.

FORM 21(1)(e)Notice of Appeal from a Confirmation or Redetermination of the Fair Market Value of an Ecological Gift

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TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

NOTICE OF APPEAL

(a) In the case of an individual state home address in full and in the case of a corporation, state address in full of principal place of business in the province in which the appeal is being instituted,

(b) Set out the date of the certificate issued by the Minister of the Environment and the fair market value of the property as confirmed or redetermined by the Minister,

(d) Relate the material facts relied on,

(e) Specify the issues to be decided,

(f) Set forth the reasons the appellant intends to rely on,

(g) Indicate the relief sought, and

(h) Date of notice.

(Signature) blank line

Address for service, telephone number,

fax number, if any, of appelant’s

counsel or, if appellant is appearing in

person, state telephone number.

FORM 45Answer

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TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

ANSWER

1.The appellant admits the allegations contained in paragraphs blank line

of the reply to the notice of appeal.

2.The appellant denies the allegations contained in paragraphs blank line

of the reply to the notice of appeal.

3.The appellant has no knowledge in respect of the allegations contained in paragraphs blank line

of the reply to the notice of appeal.

4.(Set out in separate, consecutively numbered paragraphs each allegation of material fact relied on by way of answer to the reply to the notice of appeal.)

Date:

(Signature) blank line

(Name, address and telephone number

of appellant’s counsel or appellant)

TO: (Name and address of respondent’s counsel)

FORM 61.1Notice of Constitutional Question

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TAX COURT OF CANADA

BETWEEN:

(name)

Appellant or Applicant,

and

HER MAJESTY THE QUEEN,

Respondent.

NOTICE OF CONSTITUTIONAL QUESTION

The (identify party) intends to question the constitutional validity, applicability or effect (state which) of (identify the particular legislative provision).

The question is to be argued on (day), (date), at (time), at (place). (if known)

The following are the material facts giving rise to the constitutional question: (set out concisely the material facts that relate to the constitutional question and attach pleadings or other documentation underlying the proceedings before the Court).

The following is the legal basis for the constitutional question: (Set out concisely the legal basis for each constitutional question and identify the nature of the constitutional principles to be argued.)

Date:

(Signature) blank line

(Name, address for service, tele-

phone number, and fax number,

if any, of moving party’s

counsel or moving party)

TO: The Attorney General of Canada

The Attorney General of (each province)

FORM 65Notice of Motion

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TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

NOTICE OF MOTION

TAKE NOTICE THAT the (applicant or respondent as the case may be) will make a motion to the Court on (day), (date), at (time), or as soon after that time as the motion may be heard, at (address).

THE MOTION IS FOR (state here the precise relief sought).

THE GROUNDS FOR THE MOTION ARE (specify the grounds to be argued, including a reference to any statutory provision or rule to be relied on).

THE FOLLOWING DOCUMENTARY EVIDENCE will be used at the hearing of the motion: (list the affidavits or other documentary evidence to be relied on).

Date:

(Signature) blank line

(Name, address for service, telephone

number, and fax number, if any,

of moving party’s counsel or moving party)

TO: (Name and address of responding

party’s counsel or responding party)

NOTE that if the proceeding in which the motion is made is a reference under 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, the style of cause shall be the same as in the document instituting the proceeding and the body of the notice of motion shall be adjusted accordingly.

FORM 80Notice To Inspect Documents

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TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

NOTICE TO INSPECT DOCUMENTS

TAKE NOTICE THAT the document(s) referred to in the notice to produce may be inspected and copies taken at (place) on (date) between the hours of (time).

Date:

(Signature) blank line

(of party, or of an officer,

director or employee of the

party, or of the counsel of

record of the party)

FORM 81List of Documents (Partial Disclosure)

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TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

LIST OF DOCUMENTS

(PARTIAL DISCLOSURE)

The following is a list of the documents of which the appellant (or respondent) has knowledge that might be used in evidence:

(a) to establish or to assist in establishing any allegation of fact in any pleading filed herein by the said party, or

(b) to rebut or assist in rebutting any allegation of fact in any pleading filed herein by any other party,

and which is filed and served in compliance with section 81.

SCHEDULE A

Documents in the possession, control or power of the party.(Number each document consecutively. Set out the nature and date of the document and other particulars sufficient to identify it.)

SCHEDULE B

Documents of which the party has knowledge but which are not in the party’s possession, control or power. (Number each document consecutively. Set out the nature and date of the document and other particulars sufficient to identify it. Give the present location of each document.)

Date:

(Signature) blank line

(of party, or of an officer,

director or employee of the party, or

of the counsel of record of the party)

TAKE NOTICE that the documents referred to in Schedule A above may be inspected and copies taken at (place) on (date) between the hours of (time).

FORM 82(3)List of Documents (Full Disclosure)

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TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

LIST OF DOCUMENTS

(FULL DISCLOSURE)

The following is a list of all the documents which are or have been in the appellant’s (or respondent’s) possession, control or power relating to any matter in question between or among them in the appeal and which is filed and served in compliance with section 82.

SCHEDULE A

Documents in the possession, control or power of the party that the party does not object to producing for inspection. (Number each document consecutively. Set out the nature and date of the document and other particulars sufficient to identify it.)

SCHEDULE B

Documents that are or were in the possession, control or power of the party that the party objects to producing on the grounds that

(State ground of objection. Number each document consecutively. Set out the nature and date of the document and other particulars sufficient to identify it.)

SCHEDULE C

Documents that were formerly in the possession, control or power of the party, but are no longer in the party’s possession, control or power. (Number each document consecutively. Set out the nature and date of the document and other particulars sufficient to identify it. State when and how possession or control of or power over each document was lost, and give the present location of each document.)

Date:

(Signature) blank line

(of party, or of an officer,

director or employee of the party, or

of the counsel of record of the party)

TAKE NOTICE that the documents referred to in Schedule A above may be inspected and copies taken at (place) on (date) between the hours of (time).

FORM 82(4)AAffidavit of Documents (Individual)

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	TAX COURT OF CANADA
	BETWEEN:
	(name)
	Appellant,
	and
	HER MAJESTY THE QUEEN,
	Respondent.
	AFFIDAVIT OF DOCUMENTS
I, (full name of deponent), of the (City, Town, etc.) of , in the (Province, Territory, etc.) of , the appellant (or as may be) in this action, MAKE OATH AND SAY (or AFFIRM):
1	I have conducted a diligent search of my records and have made appropriate enquiries of others to inform myself in order to make this affidavit. This affidavit discloses, to the full extent of my knowledge, information and belief, all documents relating to any matter in question in this proceeding that are or have been in my possession, control or power.
2	Now shown to me and marked Exhibit “A” to this affidavit is a list of documents.
3	I have listed in Schedule A those documents that are in my possession, control or power and that I do not object to producing for inspection.
4	I have listed in Schedule B those documents that are or were in my possession, control or power and that I object to producing because I claim they are privileged, and I have stated in Schedule B the grounds for each such claim.
5	I have listed in Schedule C those documents that were formerly in my possession, control or power but are no longer in my possession, control or power, and I have stated in Schedule C when and how I lost possession or control of or power over them and their present location.
6	I have never had in my possession, control or power any document relating to any matter in question in this proceeding other than those listed in Schedules A, B and C.
SWORN (etc.)

	(Signature of deponent)

FORM 82(4)BAffidavit of Documents (Corporation or Canada Customs and Revenue Agency)

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	TAX COURT OF CANADA
	BETWEEN:
	(name)
	Appellant,
	and
	HER MAJESTY THE QUEEN,
	Respondent.
	AFFIDAVIT OF DOCUMENTS
I, (full name of deponent), of the (City, Town, etc.) of , in the (Province, Territory, etc.) of , MAKE OATH AND SAY (or AFFIRM):
1	I am the (state the position held by the deponent in the corporation or the Canada Customs and Revenue Agency) of the appellant (or as may be) in this action.
2	Now shown to me and marked Exhibit “A” to this affidavit is a list of documents.
3	I have conducted a diligent search of the corporation’s (or the Canada Customs and Revenue Agency’s) records and made appropriate enquiries of others to inform myself in order to make this affidavit. This affidavit discloses, to the full extent of my knowledge, information and belief, all documents relating to any matter in question in this action that are or have been in the possession, control or power of the corporation (or the Canada Customs and Revenue Agency).
4	I have listed in Schedule A those documents that are in the possession, control or power of the corporation (or the Canada Customs and Revenue Agency) and that it (or the Minister) does not object to producing for inspection.
5	I have listed in Schedule B those documents that are or were in the possession, control or power of the corporation (or the Canada Customs and Revenue Agency) and that it (or the Minister) objects to producing because they are privileged, and I have stated in Schedule B the grounds for each such claim.
6	I have listed in Schedule C those documents that were formerly in the possession, control or power of the corporation (or the Canada Customs and Revenue Agency) but are no longer in its possession, control or power and I have stated in Schedule C when and how it lost possession or control of or power over them and their present location.
7	The corporation (or the Canada Customs and Revenue Agency) has never had in its possession, control or power any documents relating to any matter in question in this proceeding other than those listed in Schedules A, B and C.
SWORN or AFFIRMED

	(Signature of deponent)

FORM 103(1)Notice To Attend

(To be used only for a party to the proceeding, a person to be examined for discovery or on behalf or in place of a party or a person to be cross-examined on an affidavit. For the examination of any other person, use a subpoena (Form 103(4)).)

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TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

NOTICE TO ATTEND

TO: (Name of person to be examined)

YOU ARE REQUIRED TO ATTEND FOR AN EXAMINATION (on your affidavit dated (date), for discovery, on behalf (or in place) of (identify party), etc.) on (day), (date), at (time), at the office of (name, address and telephone number of examiner).

(And add, where applicable)

YOU ARE REQUIRED TO BRING WITH YOU and produce at the examination the documents mentioned in subsection 85(3) of Tax Court of Canada Rules (General Procedure) and the following documents and things: (set out the nature and date of each document and thing and give particulars sufficient to identify each document and thing.)

or,

YOU ARE REQUIRED TO BRING WITH YOU and produce at the examination the following documents and things: (set out the nature and date of each document and thing and give particulars sufficient to identify each document and thing.)

Date:

(Signature) blank line

(Name, address for service, telephone

number of examining counsel or party)

TO: (Name and address of counsel

or of person to be examined)

FORM 103(4)Subpoena to Witness (Examination Out of Court)

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TAX COURT OF CANADA
BETWEEN:
(name)
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
SUBPOENA
TO: (Name and address of person to be examined)
YOU ARE REQUIRED TO ATTEND FOR AN EXAMINATION (for discovery, etc.) on (day), (date), at (time), at (address).
YOU ARE REQUIRED TO BRING WITH YOU and produce at the examination the following documents and things: (Set out the nature and date of each document and thing and give particulars sufficient to identify each document and thing.)
WITNESS FEES AND EXPENSES for day(s) of attendance are served with this subpoena, calculated in accordance with Schedule II, Tariff A of the Tax Court of Canada Rules (General Procedure) as follows:
Attendance allowance of $ daily	$
Travel allowance	$
Overnight accommodation and meal allowance	$

TOTAL	$
If further attendance is required, you will be entitled to additional fees and expenses.
IF YOU FAIL TO ATTEND OR REMAIN UNTIL THE END OF THIS EXAMINATION, YOU MAY BE COMPELLED TO ATTEND AT YOUR OWN EXPENSE AND YOU MAY BE FOUND IN CONTEMPT OF COURT.
Date:	Issued by
	Registrar
	Address of
	Court Office

This subpoena was issued at the request of, and inquiries may be directed to:
(Name, address and telephone
number of examining counsel or party)

FORM 112(2)(a)Commission

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TAX COURT OF CANADA
BETWEEN:
(name)
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
COMMISSION
TO: (Name and address of commissioner)
YOU HAVE BEEN APPOINTED A COMMISSIONER for the purpose of taking evidence in this proceeding now pending in this Court by direction of the Court made on (date), a copy of which is attached.
YOU ARE GIVEN FULL AUTHORITY to do all things necessary for taking the evidence mentioned in the direction authorizing this commission. You are also authorized, on consent of the parties, to take the evidence of any other witnesses who may be found in (name of Province, State or Country, etc.)
You are to send to this Court a transcript of the evidence taken, together with this commission, forthwith after the transcript is completed.
In carrying out this commission, you are to follow the terms of the attached direction and the instructions contained in this commission.
THIS COMMISSION is signed and sealed by direction of the Court.
Date:		Issued by
		Registrar
		Address of
		Court Office

INSTRUCTIONS TO COMMISSIONER
1	This commission is to be conducted in accordance with sections 101 to 112 and sections 119 to 122 of the Tax Court of Canada Rules (General Procedure), a copy of which is attached.
2	Before acting on this commission, you must take the oath (or affirmation) set out below. You may do so before any person authorized by Part III of the Canada Evidence Act, a copy of which is attached, to take affidavits or administer oaths or affirmations outside Canada.
	I, , swear (or affirm) that I will, according to the best of my skill and knowledge, truly and faithfully and without partiality to any of the parties to this proceeding, take the evidence of every witness examined under this commission, and cause the evidence to be transcribed and forwarded to the Court. (In an oath, conclude: So help me God.)
Sworn (or Affirmed) before me at the (City, Town, etc.) of , in the (Province, State, Country, etc.) of on (date).

(Signature of Commissioner)
(Signature and office of person before whom oath or affirmation is taken)
3	The examining party is required to give the person to be examined at least days notice of the examination and, where the order so provides, to pay attendance money to the person to be examined.
4	You must arrange to have the evidence before you recorded and transcribed. You are to administer the following oath (or affirmation) to the person who records and transcribes the evidence:
	You swear (or affirm) that you will truly and faithfully record and transcribe all questions put to all witnesses and their answers in accordance with the directions of the commissioner. (In an oath, conclude: So help you God.)
On consent of the parties, or where the order for this commission provides for it, the examination may be recorded by videotape or other similar means.
5	You are to administer the following oath (or affirmation) to each witness whose evidence is to be taken:
	You swear (or affirm) that the evidence to be given by you touching the matters in question between the parties to this proceeding shall be the truth, the whole truth, and nothing but the truth. (In an oath, conclude: So help you God.)
6	Where a witness does not understand the language or is deaf or mute, the evidence of the witness must be given through an interpreter. You are to administer the following oath (or affirmation) to the interpreter:
	You swear (or affirm) that you understand the language and the language in which the examination is to be conducted and that you will truly interpret the oath (or affirmation) to the witness, all questions put to the witness and the answers of the witness, to the best of your skill and understanding. (In an oath, conclude: So help you God.)
7	You are to attach to this commission the transcript of the evidence and the exhibits, and any videotape or other recording of the examination. You are to complete the certificate set out below, and mail this commission, the transcript, the exhibits and any videotape or other recording of the examination to the Registry of the Court where the commission was issued. You are to keep a copy of the transcript and, where practical, a copy of the exhibits until the Court disposes of this proceeding. Forthwith after you mail this commission and the accompanying material to the Registry of the Court, you are to notify the parties who appeared at the examination that you have done so.
CERTIFICATE OF THE COMMISSIONER
	I, , certify that:
	1. I administered the proper oath (or affirmation) to the person who recorded and transcribed the evidence, to the witness the transcript of whose evidence is attached and to any interpreter through whom the evidence was given.
	2. The evidence of the witness was properly taken.
	3. The evidence of the witness was accurately transcribed.
Date:
(Signature of Commissioner)

FORM 112(2)(b) — REQUESTLetter of Request

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TAX COURT OF CANADA
BETWEEN:
(name)
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
LETTER OF REQUEST
TO THE JUDICIAL AUTHORITIES OF (name of Province, State or Country)
A PROCEEDING IS PENDING IN THIS COURT, between the appellant and the respondent.
IT HAS BEEN SHOWN TO THIS COURT that it appears necessary for the purpose of justice that a witness residing within your jurisdiction be examined there.
THIS COURT HAS ISSUED A COMMISSION to (name of commissioner) of (address of commissioner), providing for the examination of the witness (name of witness), of (address of witness).
YOU ARE REQUESTED, in furtherance of justice, to cause (name of witness) and, on consent of the parties, any other witnesses who may be found in your jurisdiction to appear before the commissioner by the means ordinarily used in your jurisdiction, if necessary to secure attendance, and to answer questions under oath or affirmation (where desired, add:) and to bring to and produce at the examination the following documents and things: (Set out the nature and date of each document and thing and give particulars sufficient to identify each document and thing).
YOU ARE ALSO REQUESTED to permit the commissioner to conduct the examination of the witness in accordance with the Tax Court of Canada Rules (General Procedure) and the commission issued by this Court.
THIS LETTER OF REQUEST is signed and sealed by direction of the Court made on (date).
Date:	Issued by
	Registrar
	Address of
	Court Office

FORM 112(2)(b)A — DIRECTIONDirection for Commission and Letter of Request

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TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

(Name of Judge) blank line

(Day and date direction made)

(Court seal) (Title of proceeding)

DIRECTION 1. THIS COURT DIRECTS (give particulars of any directions given by the Court under section 112).

2. THIS COURT DIRECTS that the Registrar prepare and issue a commission naming (name), of (address), as commissioner to take the evidence of the witness (name of witness) in (name of Province, State or Country) (where the direction is made under sections 119 to 122, add and, on consent of the parties, any other witness who may be found there) for use at the hearing (or on examination for discovery, etc.).

3. THIS COURT DIRECTS that the Registrar prepare and issue a letter of request addressed to the judicial authorities of (name of Province, State or Country), requesting the issuing of such process as is necessary to compel the witness (or witnesses) to attend and be examined before the commissioner.

(Signature of Judge) blank line

FORM 113Questions on Written Examination for Discovery

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TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

QUESTIONS ON WRITTEN EXAMINATION FOR DISCOVERY

The (identify examining party) has chosen to examine the (identify person to be examined) for discovery (where the person is not a party, state whether the person is examined on behalf or in place of or in addition to a party or under a Court direction) by written questions and requires that the following questions be answered by affidavit in Form 114 prescribed by the Tax Court of Canada Rules (General Procedure), and served within thirty days after service of these questions.

(Where a further list of questions is served under section 116 substitute:)

The (identify examining party) requires that the (identify person to be examined) answer the following further questions by affidavit in Form 114 prescribed by such rules, and serve them within thirty days after service of these questions.

1. (Number each question. Where the questions are a further list under section 116, number the questions in sequence following the last question of the previous list.)

Date:

(Signature) blank line

(Name, address and telephone number of

examining party’s counsel or examining party)

TO: (Name and address of counsel for person

to be examined or of person to be examined)

FORM 114Answers on Written Examination for Discovery

blank line

TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

ANSWERS ON WRITTEN EXAMINATION FOR DISCOVERY

I, (full name of deponent), of the (City, Town, etc.) of blank line

, in the (Province, Territory, etc.) of blank line

(identify the capacity in which the deponent makes the affidavit), MAKE OATH AND SAY (or AFFIRM) that the following answers to the questions dated (date) and submitted by the (identify examining party) are true, to the best of my knowledge, information and belief:

1. (Number each answer to correspond with the question. Where the deponent objects to answering a questions, state: I object to answering this question on the ground that it is irrelevant to the matters in issue or that the information sought is privileged because (specify) or as may be.)

SWORN (etc.)

FORM 123Joint Application for Time and Place of Hearing

blank line

TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

JOINT APPLICATION

The parties hereby represent that this appeal is ready for hearing and jointly apply to the Registrar to fix a time and place for the hearing.

The parties are in agreement that:

(a) the hearing should be held at blank line

(b) the most convenient times for the hearing in order of preference are,

(i)

(ii)

(iii)

days,

(d) there will be approximately blank line

witnesses and blank line

documents for the appellant and blank line

witnesses and blank line

documents for the respondent,

(e) the appellant will call blank line

expert witness(es) and the respondent will call blank line

expert witness(es),

(f) the evidence and the argument will be,

(i) in the blank line

language, or

(ii) partly in French and partly in English.

[Note: Delete subparagraph (i) or (ii).]

The person who can answer any inquiries about the convenience or acceptability of other dates or places for the hearing,

(a) on behalf of the appellant is blank line

who can be reached by telephone at number blank line

(b) on behalf of the respondent is blank line

who can be reached by telephone at number blank line

Dated at

this

day of

Counsel for appellant blank line

Counsel for respondent blank line

(Note: It is recommended that the Registrar be consulted regarding available dates before this application is submitted.)

FORM 125[Revoked, SOR/93-96, s. 18]

FORM 130Request To Admit

blank line

TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

REQUEST TO ADMIT

YOU ARE REQUESTED TO ADMIT, for the purposes of this proceeding only, the truth of the following facts: (Set out facts in consecutively numbered paragraphs.)

YOU ARE REQUESTED TO ADMIT, for the purposes of this proceeding only, the authenticity of the following documents: (Number each document and give particulars sufficient to identify each. Specify whether the document is an original or a copy and, where the document is a copy of a letter, telegram or telecommunication, or a fax state the nature of the document.)

Attached to this request is a copy of each of the documents referred to above. (Where it is not practical to attach a copy or where the party already has a copy, state which documents are not attached and give the reason for not attaching them.)

YOU MUST RESPOND TO THIS REQUEST by serving a response to request to admit in Form 131 WITHIN FIFTEEN DAYS after this request is served on you. If you fail to do so, you will be deemed to admit, for the purposes of this proceeding only, the truth of the facts and the authenticity of the documents set out above.

Date:

(Signature) blank line

(Name, address for service, telephone

number of counsel or party serving request)

TO: (Name and address of counsel or

of party on whom request is served)

FORM 131Response to Request To Admit

blank line

TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

RESPONSE TO REQUEST TO ADMIT

In response to your request to admit dated (date), the (identify party responding to the request):

1.Admits the truth of facts numbers blank line

2.Admits the authenticity of documents numbers blank line

3.Denies the truth of facts numbers blank line

4.Denies the authenticity of documents numbers blank line

5.Refuses to admit the truth of facts numbers blank line

for the following reasons: (Set out reason for refusing to admit each fact.)

6.Refuses to admit the authenticity of documents numbers blank line

for the following reasons: (Set out reason for refusing to admit each document.)

Date:

(Signature) blank line

(Name, address for service and telephone

number of counsel or party serving response)

TO: (Name and address of counsel

or party on whom response is served)

FORM 141(1)Subpoena to Witness (at Hearing)

blank line

TAX COURT OF CANADA
BETWEEN:
(name)
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
SUBPOENA
TO: (Name and address of witness)
YOU ARE REQUIRED TO ATTEND TO GIVE EVIDENCE IN COURT at the hearing of this proceeding on (day), (date), at (time), at (address), and to remain until your attendance is no longer required.
YOU ARE REQUIRED TO BRING WITH YOU and produce at the hearing the following documents and things: (Set out the nature and date of each document and thing and give particulars sufficient to identify each document and thing.)
WITNESS FEES AND EXPENSES for day(s) of attendance are served with this subpoena, calculated in accordance with Schedule II, Tariff A of the Tax Court of Canada Rules (General Procedure) as follows:
Attendance allowance of $daily	$
Travel allowance	$
Overnight accommodation and meal	$
allowance

TOTAL	$
If further attendance is required, you will be entitled to additional fees and expenses.
IF YOU FAIL TO ATTEND OR TO REMAIN IN ATTENDANCE AS REQUIRED BY THIS SUBPOENA, A WARRANT MAY BE ISSUED FOR YOUR ARREST.
Date:	Issued by
	Registrar
	Address of
	Court Office

This subpoena was issued at the request of,
and inquiries may be directed to:
(Name, address and telephone number of
examining counsel or party serving subpoena)

FORM 141(7)Warrant for Arrest (Defaulting Witness)

blank line

TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

(Name of Judge) blank line

(Day and date)

WARRANT FOR ARREST

TO: (designated sheriff, peace officer or other officer of the Court)

WHEREAS the witness (name), of (address), was served with a subpoena to give evidence at the hearing of this proceeding, and the proper witness fees and expenses were paid or tendered,

AND WHEREAS the witness failed to obey the subpoena, and I am satisfied that the evidence of the witness is material to this proceeding,

YOU ARE DIRECTED TO ARREST and bring the witness (name of witness) before the Court to give evidence in this proceeding, and if the Court is not then sitting or if the witness cannot be brought forthwith before the Court, to deliver the witness to a correctional institution or other secure facility, to be admitted and detained there until the witness can be brought before the Court.

(Signature of Judge) blank line

FORM 142Direction for Attendance of Witness in Custody

blank line

TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

(Name of Judge) blank line

(Day and date)

DIRECTION FOR ATTENDANCE OF WITNESS IN CUSTODY

TO THE OFFICERS OF (name of correctional institution) AND TO ALL PEACE OFFICERS

WHEREAS it appears that the evidence of the witness (name) who is detained in custody, is material to this proceeding,

THIS COURT DIRECTS that the witness (name) be brought before this Court on (day), (date) at (time) at (address) to give evidence on behalf of the (identify party) and that the witness be returned and readmitted immediately thereafter to the correctional institution or other facility from which the witness was brought.

(Signature of Judge) blank line

FORM 155Notice of Appointment for Taxation of Costs

blank line

TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

NOTICE OF APPOINTMENT FOR TAXATION OF COSTS TO THE PARTIES

I HAVE MADE AN APPOINTMENT to tax the costs of (identify party), a copy of whose bill of costs is attached to this notice, on (day), (date), at (time), at (address).

Date:

Taxing Officer blank line

TO:(Name and address of counsel

or party on whom notice is served)

FORM 156Notice To Deliver a Bill of Costs for Taxation

blank line

TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

NOTICE TO DELIVER A BILL OF COSTS FOR TAXATION

TO THE PARTIES

I HAVE MADE AN APPOINTMENT at the request of (identify party who obtained appointment) to tax the costs of (identify party entitled to costs and what costs are to be taxed) on (day), (date), at (time), at (address).

TO: (identify party entitled to costs)

YOU ARE REQUIRED to file your bill of costs with me and serve your bill of costs on every party interested in the taxation at least seven days before the above date.

Date:

Taxing Officer blank line

TO:(Name and address of counsel

or party on whom notice is served)

FORM 158Certificate of Costs

blank line

TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

CERTIFICATE OF COSTS

I CERTIFY that I have taxed the party and party costs of (identify party) in this proceeding (or as may be) under the authority of (give particulars of direction or specify section or statutory provision), and I ALLOW THE SUM OF $ blank line

Date:

Taxing Officer blank line

FORM 166.1Tender of Payment into Court

blank line

TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN

Respondent.

TENDER OF PAYMENT INTO COURT

(To be presented to the Registry in triplicate with cheque or other instrument for money being paid in.) Pursuant to (here insert reference to Court order, statutory provision or rule authorizing or requiring payment into court), the undersigned hereby tenders the attached cheque (or other instrument) in the sum of $ blank line

, Canadian currency, payable to the Receiver General of Canada as a payment into court for (here insert purpose or object of payment into court).

Dated at

this

day of

(Name, address and telephone number of

counsel or party tendering payment)

Receipt of the above cheque or other instrument acknowledged at the blank line

office of the Registry this blank line

day of

, 20

(If the Registry is not satisfied that payment is in order it shall, if requested, give a separate receipt for instrument and tender document.)

SOR/92-41, s. 4
SOR/93-96, ss. 17, 18
SOR/95-113, ss. 14, 15(E), 16
SOR/96-144, ss. 3, 4
SOR/2004-100, ss. 27 to 31, 32(F), 33, 34, 35(F), 36, 37, 38(F), 39 and 43

Date modified:: 2024-11-13

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Tax Court of Canada Rules (General Procedure)

SCHEDULE ITable of Forms

FORM 19Affidavit

FORM 20Requisition

FORM 21(1)(a)Notice of Appeal — General Procedure

FORM 21(1)(b)Reference Under Section 173 Income Tax Act

Section 310 of the Excise Tax Act, Section 97.58 of the Customs Act, Section 51 of the Air Travellers Security Charge Act or Section 204 of the Excise Act, 2001, as the Case May Be

FORM 21(1)(c)Reference Under Section 174 of the Income Tax Act, Section 311 of the Excise Tax Act, Section 52 of the Air Travellers Security Charge Act or Section 205 of the Excise Act, 2001, as the Case May Be

FORM 21(1)(d)Notice of Appeal from a Determination or Redetermination of the Fair Market Value of an Object by the Canadian Cultural Property Export Review Board Established Under the Cultural Property Export and Import Act

FORM 21(1)(e)Notice of Appeal from a Confirmation or Redetermination of the Fair Market Value of an Ecological Gift

FORM 45Answer

FORM 61.1Notice of Constitutional Question

FORM 65Notice of Motion

FORM 80Notice To Inspect Documents

FORM 81List of Documents (Partial Disclosure)

FORM 82(3)List of Documents (Full Disclosure)

FORM 82(4)AAffidavit of Documents (Individual)

FORM 82(4)BAffidavit of Documents (Corporation or Canada Customs and Revenue Agency)

FORM 103(1)Notice To Attend

(To be used only for a party to the proceeding, a person to be examined for discovery or on behalf or in place of a party or a person to be cross-examined on an affidavit. For the examination of any other person, use a subpoena (Form 103(4)).)

FORM 103(4)Subpoena to Witness (Examination Out of Court)

FORM 112(2)(a)Commission

FORM 112(2)(b) — REQUESTLetter of Request

FORM 112(2)(b)A — DIRECTIONDirection for Commission and Letter of Request

FORM 113Questions on Written Examination for Discovery

FORM 114Answers on Written Examination for Discovery

FORM 123Joint Application for Time and Place of Hearing

FORM 125[Revoked, SOR/93-96, s. 18]

FORM 130Request To Admit

FORM 131Response to Request To Admit

FORM 141(1)Subpoena to Witness (at Hearing)

FORM 141(7)Warrant for Arrest (Defaulting Witness)

FORM 142Direction for Attendance of Witness in Custody

FORM 155Notice of Appointment for Taxation of Costs

FORM 156Notice To Deliver a Bill of Costs for Taxation

FORM 158Certificate of Costs

FORM 166.1Tender of Payment into Court