Tax Court of Canada Rules (Informal Procedure) (SOR/90-688b)

Regulations are current to 2019-07-01 and last amended on 2014-02-07. Previous Versions

Costs (continued)

 On the taxation of party and party costs the following fees may be allowed for the services of counsel

  • (a) for the preparation of a notice of appeal or for advice relating to the appeal, $185;

  • (b) for preparing for a hearing, $250;

  • (c) for the conduct of a hearing, $375 for each half day or part of a half day; and

  • (d) for the taxation of costs, $60.

  • SOR/2004-101, s. 6

 Unless otherwise directed by the Court, where an appellant is represented or assisted by an advisor other than counsel, disbursements in respect of services referred to in section 11 may be allowed on the taxation of party and party costs in an amount not to exceed one half of the amounts listed in section 11.

  • SOR/2004-101, s. 7
  •  (1) Such other disbursements may be allowed as were essential for the conduct of the appeal if it is established that the disbursements were made or that the party is liable for them.

  • (2) There may be allowed all services, sales, use or consumption taxes and other like taxes paid or payable on any counsel fees and disbursements allowed if it is established that such taxes have been paid or are payable and are not otherwise reimbursed or reimbursable in any manner whatever, including, without restriction, by means of claims for input tax credits in respect of such taxes.

  • SOR/2004-101, s. 7
  •  (1) A witness, other than a witness who appears to give evidence as an expert, is entitled to be paid by the party who arranged for his or her attendance $75 per day, plus reasonable and proper transportation and living expenses.

  • (1.1) An amount is not payable under subsection (1) in respect of an appellant unless the appellant is called upon to testify by counsel for the respondent.

  • (2) There may be paid to a witness who appears to give evidence as an expert a reasonable payment, not to exceed $300 per day unless the Court otherwise directs, for the services performed by the witness in preparing himself to give evidence and giving evidence.

  • (3) and (4) [Repealed, SOR/2004-101, s. 8]

  • SOR/96-504, s. 1
  • SOR/2004-101, s. 8
  • SOR/2007-143, s. 4
  •  (1) Subject to subsection 10(3), costs shall be taxed by the Registrar or any other person that may be designated by the Chief Justice as a taxing officer.

  • (2) An appellant whose costs are to be taxed shall file with the Registrar a bill of costs, which may be in the form set out in Schedule 13.

  • (3) The Registrar shall forthwith send a true copy of the bill of costs to counsel for the respondent.

  • (4) Immediately following the taxation the Registrar shall send to each of the parties a certificate of taxation.

  • SOR/2004-101, s. 20(E)
  • SOR/2008-302, s. 4
  •  (1) Any party may appeal to a judge of the Court from the taxation, such appeal to be exercised by notice in writing sent to the Registrar within 20 days of the date of mailing of the certificate of taxation.

  • (2) The time referred to in subsection (1) may be extended by a Judge of the Court.

Costs in Vexatious Proceedings

 Where a judge has made an order under section 19.1 of the Act, costs may be awarded against the person in respect of whom the order has been made.

  • SOR/2004-101, s. 9

Removal of an Appeal from the Informal Procedure to the General Procedure or from the General Procedure to the Informal Procedure

 An application by the Deputy Attorney General of Canada to remove the appeal from the informal procedure to the general procedure shall be by motion, and the Court may give such directions as are necessary for the subsequent conduct of the appeal. There shall be no additional filing fee for proceeding in the general procedure unless the Court so directs.

  • SOR/2004-101, s. 10
  •  (1) Where an appeal has been instituted to which the general procedure in the Act is applicable, and if

    • (a) the aggregate of all amounts in issue is equal to or less than $12,000,

    • (b) the amount of the loss that is determined under subsection 152(1.1) of the Income Tax Act and that is in issue is equal to or less than $24,000, or

    • (c) the only subject-matter of the appeal is an amount of interest assessed under the Income Tax Act,

    the appellant may, within 90 days from the date on which the reply is served or within such additional time as the Court may, on motion for special reasons, allow, elect that the informal procedure under the Act shall apply to the appeal.

  • (2) The election under subsection (1) may be in the form set out in Schedule 16.

  • SOR/93-97, s. 4
  • SOR/94-85, s. 1

Election to Limit Appeal to Informal Procedure

  •  (1) Where

    • (a) the aggregate of all amounts in issue exceeds $12,000, or

    • (b) the amount of the loss in issue exceeds $24,000,

    and the appellant wants the informal procedure under the Act to apply to the appeal, the appellant shall elect to limit the appeal to $12,000 or $24,000, as the case may be.

  • (2) Where the appellant wishes to make an election under this section in the notice of appeal, the notice of appeal may be in the form set out in Schedule 17(2).

  • (3) Where the appellant wishes to make an election under this section after filing the notice of appeal, the election may be in the form set out in Schedule 17(3).

  • SOR/94-85, s. 2
  • SOR/95-114, s. 2

Application for Extension of Time

  •  (1) A person who has made an application to the Minister to extend the time for the serving of a notice of objection or the making of a request in writing to the Minister for an assessment or determination in respect of an avoidance transaction may apply to the Court to have the application granted after either

    • (a) the Minister has refused the application, or

    • (b) 90 days have elapsed after service of the application and the Minister has not notified the person of the Minister’s decision,

    but no application under this section may be made after the expiration of 90 days after the day on which notification of the Minister’s decision was mailed to the person.

  • (2) An application made under subsection (1) may be in the form set out in Schedule 18(1) — OBJECTION or 18(2) — REQUEST, as the case may be.

  • (3) An application under subsection (1) shall be made by filing with the Registry, in the manner provided in section 4.1, three copies of the application made to the Minister accompanied by three copies of the notice of objection or the request, as the case may be, and three copies of the Minister’s decision, if any.

  • (4) The Court may dispose of an application made under subsection (1) by

    • (a) dismissing it, or

    • (b) granting it,

    and, in granting it, may impose such terms as it deems just or order that the notice of objection or the request be deemed to be a valid objection or request as of the date of the order.

  • (5) No application shall be granted under this section to a person unless

    • (a) the application was made within one year after

      • (i) the expiration of the time specified by the Income Tax Act for serving a notice of objection*, or

      • (ii) the lapse of 180 days after the day of mailing of a notice under subsection 245(6) of the Income Tax Act; and

    • (b) the person demonstrates that

      • (i) within the applicable time specified in subparagraph (a)(i) or (ii), the person

        • (A) was unable to act or instruct another to act in the person’s name, or

        • (B) had a bona fide intention to object to the assessment or make the request,

      • (ii) given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application, and

      • (iii) the application to extend time was made to the Minister as soon as circumstances permitted it to be made.

    • * Subsection 165(1) of the Income Tax Act provides:

      • 165. (1) A taxpayer who objects to an assessment under this Part may serve on the Minister a notice of objection, in writing, setting out the reasons for the objection and all relevant facts,

        • (a) where the assessment is in respect of the taxpayer for a taxation year and the taxpayer is an individual (other than a trust) or a testamentary trust, on or before the later of

          • (i) the day that is one year after the taxpayer’s filing-due date for the year, and

          • (ii) the day that is 90 days after the day of mailing of the notice of assessment; and

        • (b) in any other case, on or before the day that is 90 days after the day of mailing of the notice of assessment.”

    Subsection 248(1) provides:

    filing-due date for a taxation year of a taxpayer means the day on or before which the taxpayer’s return of income under Part I for the year is required to be filed or would be required to be filed if tax under that Part were payable by the taxpayer for the year;”

  • (6) The application pursuant to subsection (1) is deemed to have been filed on the date of its receipt by the Registry, even if the application is not accompanied by the documents listed in subsection (3), provided that those documents are filed within 30 days after that date or within any other reasonable time that the Court establishes.

  • SOR/95-114, s. 3
  • SOR/2004-101, s. 11
  • SOR/2007-143, s. 5
  • SOR/2014-26, s. 30
 
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