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Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan (SOR/90-689)

Regulations are current to 2020-03-05 and last amended on 2014-02-07. Previous Versions

Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan

SOR/90-689

TAX COURT OF CANADA ACT

Registration 1990-10-01

General Rules of the Tax Court of Canada Regulating the Practice and Procedure in the Court for Appeals Under Section 28 of the Canada Pension Plan, Revised Statutes Of Canada, 1985, Chapter C-8

P.C. 1990-2124  1990-09-27

Whereas, pursuant to subsection 22(3)Footnote * of the Tax Court of Canada Act, the rules committee of the Tax Court of Canada published a notice of the proposed revocation of the Pension Appeals Board Rules of Procedure (Contributions and Coverage), C.R.C., c. 389, except in respect of any appeals or proceedings instituted before January 1, 1991, and a copy of the proposed Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan, substantially in the form annexed hereto, in the Canada Gazette Part I on April 21, 1990, and invited any interested person to make representations to the rules committee with respect thereto;

Therefore, the rules committee of the Tax Court of Canada, pursuant to section 20Footnote ** of the Tax Court of Canada Act and subject to the approval of the Governor in Council, hereby

Dated this 7th day of September 1990

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J.-C. Couture,

Chief Judge

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D. H. Christie,

Associate Chief Judge

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M. J. Bonner

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A. Garon

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Helen C. Turner

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Maurice Regnier, Q.C.

His Excellency the Governor General in Council, on the recommendation of the Minister of Justice, pursuant to subsection 20(1)Footnote * of the Tax Court of Canada Act, is pleased hereby to approve

  • (a) the revocation, by the rules committee of the Tax Court of Canada, effective January 1, 1991, of the Pension Appeals Board Rules of Procedure (Contributions and Coverage), C.R.C., c. 389, except in respect of any appeals or proceedings instituted before that date; and

  • (b) the making, by the rules committee of the Tax Court of Canada, effective January 1, 1991, of the annexed Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan, in substitution therefor.

Short Title

 These rules may be cited as the Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan.

Interpretation

 In these rules,

Act

Act means the Canada Pension Plan; (Loi)

appellant

appellant means an employee or employer, or the representative of either of them, who appeals under section 28 of the Act; (appelant)

electronic filing

electronic filing means the act of filing, by electronic means, through the Court’s website (www.tcc-cci.gc.ca) or any other website referred to in a direction issued by the Court, any document listed on those sites; (dépôt électronique)

fax

fax means to transmit a facsimile of printed matter electronically or a document so transmitted; (télécopie)

intervener

intervener means a person affected by a determination by, or a decision on an appeal to, the Minister under section 27 of the Act and who has intervened in an appeal; (intervenant)

Minister

Minister means the Minister of National Revenue; (ministre)

Registrar

Registrar means the person appointed as Registrar of the Court by the Chief Administrator of the Courts Administration Service in consultation with the Chief Justice; (greffier)

Registry

Registry means the Registry established by the Chief Administrator of the Courts Administration Service at the principal office of the Court at 200 Kent Street, 2nd Floor, Ottawa, Ontario K1A 0M1 (telephone: (613) 992-0901 or 1-800-927-5499; fax: (613) 957-9034; website: www.tcc-cci.gc.ca) or at any other local office of the Court specified in notices published by the Court. (greffe)

  • SOR/93-98, s. 1
  • SOR/2004-98, s. 1
  • SOR/2007-145, s. 1
  • SOR/2008-305, s. 1(E)

 These rules shall be liberally construed to secure the just, least expensive and most expeditious determination of every appeal on its merits.

Application

 These rules apply to appeals brought under section 28 of the Act.

Filing a Notice of Appeal

[SOR/2008-305, s. 2]
  •  (1) An appeal by an appellant from a ruling or a decision made by, or a decision on an appeal to, the Minister shall be instituted within the time period set out in subsection 28(1) of the Act, which is 90 days after the ruling or decision is communicated to the appellant, or within any longer time that the Court on application made to it within 90 days after the expiration of those 90 days allows.

  • (2) Where a ruling or decision referred to in subsection (1) is communicated by mail, the date of communication is the date it is mailed and, in the absence of evidence to the contrary, the date of mailing is that date specified on the ruling or decision.

  • (3) An appeal referred to in subsection (1) shall be made in writing and shall set out, in general terms, the reasons for the appeal and the relevant facts, but no special form of pleadings is required.

  • (4) An appeal referred to in subsection (1) shall be instituted by filing a notice of appeal, which may be in the form set out in Schedule 5, using one of the following methods:

    • (a) depositing the notice with the Registry;

    • (b) sending it by mail to the Registry; or

    • (c) sending it by fax or by electronic filing to the Registry.

  • (5) to (8) [Repealed, SOR/2008-305, s. 3]

  • SOR/99-213, s. 1
  • SOR/2007-145, s. 2
  • SOR/2008-305, s. 3

Filing of other Documents

 Except as otherwise provided in these rules and unless otherwise directed by the Court, a document other than a notice of appeal may be filed using one of the following methods:

  • (a) depositing it with the Registry;

  • (b) sending it by mail to the Registry; or

  • (c) sending it by fax or by electronic filing to the Registry.

  • SOR/2007-145, s. 3
  • SOR/2008-305, s. 4

Filing Date

 Except as otherwise provided in these rules and unless otherwise directed by the Court, the date of filing of a document is deemed to be

  • (a) in the case of a document filed with the Registry or sent by mail or by fax, the date shown by the date received stamp placed on the document by the Registry at the time it is received; or

  • (b) in the case of a document filed by electronic filing, the date shown on the acknowledgment of receipt issued by the Court.

  • SOR/2008-305, s. 4

Electronic Filing

  •  (1) Except as otherwise provided in these rules and unless otherwise directed by the Court, when a document is filed by electronic filing, the copy of the document that is printed by the Registry and placed in the Court file is deemed to be the original version of the document.

  • (2) A party who files a document by electronic filing shall, if required by these rules or at the request of a party or the Court, provide a paper copy of the document and file it with the Registry.

  • (3) If the Registry has no record of the receipt of a document, it is deemed not to have been filed, unless the Court directs otherwise.

  • SOR/2008-305, s. 4

Extension of Time

  •  (1) An application for an order extending the time within which an appeal may be instituted may be in the form set out in Schedule 6.

  • (2) An application under subsection (1) shall be made by filing with the Registrar, in the manner provided in section 5.1, three copies of the application accompanied by three copies of the notice of appeal.

  • (3) No application shall be granted under this section to an applicant unless

    • (a) the application is made within 90 days after the expiration of 90 days after the day on which the Minister communicated his or her decision to the applicant; and

    • (b) the applicant demonstrates that

      • (i) within the initial 90-day period specified in paragraph (a), the applicant

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

        • (B) had a good faith intention to appeal,

      • (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,

      • (iii) the application was made as soon as circumstances permitted it to be made, and

      • (iv) there are reasonable grounds for appealing the decision.

  • (4) After having given the Minister an opportunity to make representations, the Court shall dispose of the application on the basis of the representations contained in it and any additional information, if any, that the Court may require.

  • (5) The Registrar, on being informed of the decision of the Court in respect of the application, shall inform the applicant and the Minister of the decision.

  • (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 notice of appeal referred to in subsection (2), provided that the notice of appeal is filed within 30 days after that date or within any reasonable time that the Court establishes.

  • SOR/2007-145, s. 4
  • SOR/2014-26, s. 34

Preparation for Appeal

  •  (1) The Registrar shall serve the Minister with a copy of the notice of appeal referred to in section 5 and notice of the Registry in which it was filed or to which it was mailed.

  • (2) The material referred to in subsection (1) may be served personally, and personal service on the Commissioner of Revenue is deemed to be personal service on the Minister, or by mail addressed to the Minister, and if served by mail, the date of service is the date it is mailed and, in the absence of evidence to the contrary, the date of mailing is that date appearing on the communication from the Registrar accompanying the material.

  • SOR/2004-98, s. 7
  • SOR/2007-145, s. 11
  •  (1) The Minister, on receipt of a copy of the notice of appeal referred to in section 7, shall

    • (a) serve a copy of the notice of appeal and notice of the Registry in which it was filed or to which it was mailed on every person to whom a notification was sent pursuant to subsection 27(5) of the Act in respect of the determination or decision that is the subject of the appeal, and

    • (b) serve notice at the Registry in which the notice of appeal was filed or to which it was mailed of the name and address of every person who was served with the material referred to in paragraph (a), and serve at that Registry a copy of

      • (i) the application to the Minister to determine a question made under paragraph 27(1)(a) of the Act, or

      • (ii) the assessment made by the Minister and a copy of the appeal in respect thereof made to the Minister under subsection 27(2) of the Act

    and a copy of the notification given by the Minister under subsection 27(5) of the Act.

  • (2) the material referred to

    • (a) in paragraph (1)(a) may be served personally or by mail, and

    • (b) in paragraph (1)(b) may be served by filing it at the Registry or by mail

    and, if served by mail, the date of service is the date it is mailed and, in the absence of evidence to the contrary, the date of mailing is that date appearing on the communication from the Minister accompanying the material.

 
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