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

Regulations are current to 2024-06-19 and last amended on 2023-07-05. Previous Versions

Judgment by Consent

 When all parties have consented in writing to a judgment disposing of an appeal in whole or in part and filed it with the Registry, the Court may

  • (a) grant the judgment sought without a hearing;

  • (b) direct a hearing; or

  • (c) direct that written representations be filed.

  • SOR/2008-305, s. 6

Disposition of Appeals

 After the time for filing a reply under subsection 12(1) has expired, the matter shall, unless the Court otherwise directs, be deemed to be ready for hearing.

  •  (1) Where a reply to a notice of appeal has not been served within the 60 days prescribed under paragraph 12(2)(a) or within such longer time as the Court may allow, the appellant may apply on motion to the Court for judgment in respect of the relief sought in the notice of appeal.

  • (2) On the return of the application for judgment the Court may

    • (a) [Repealed, SOR/2007-145, s. 6]

    • (b) direct that the appeal proceed to hearing on the basis that facts alleged in the notice of appeal are presumed to be true,

    • (c) allow the appeal if the facts alleged in the notice of appeal entitle the appellant to the judgment sought, or

    • (d) give such other direction as is just.

  • (3) The presumption in paragraph (2)(b) is a rebuttable presumption.

  • SOR/93-98, s. 3
  • SOR/2007-145, s. 6
  •  (1) An appeal may at any time be withdrawn in whole or in part by the appellant by serving notice in writing on the Registrar and thereupon the appeal is deemed to be dismissed in whole or in part.

  • (2) The Registrar shall forthwith serve any intervener or other person who may be directly affected by a notice of withdrawal served under subsection (1) with a copy of the notice of withdrawal.

 After hearing an appeal, the Court may vacate, confirm or vary a decision on an appeal under section 27 of the Act or an assessment that is the subject of an appeal under section 27.1 of the Act or, in the case of an appeal under section 27.1 of the Act, may refer the matter back to the Minister for reconsideration and reassessment, and shall without delay

  • (a) notify the parties to the appeal in writing of its decision; and

  • (b) give reasons for its decision, but, except where the Court deems it advisable in a particular case to give reasons in writing, the reasons given by it need not be in writing.

  • SOR/2004-98, s. 2

Pronouncing and Entering of Judgments

  •  (1) The Court shall dispose of an appeal or an interlocutory or other application that determines in whole or in part any substantive right in dispute between or among the parties by rendering a judgment and shall dispose of any other interlocutory or other application by issuing an order.

  • (2) A judgment shall be dated on the day it is signed and that day is the date of the pronouncement of the judgment.

  • (3) A judgment and the reasons relating to it, if any, shall be deposited with the Registry without delay.

  • SOR/2014-26, s. 36


  •  (1) After the time limited for replying under section 12 has expired, the Court may, on application by any party to an appeal, direct

    • (a) any other party to the appeal to make discovery on oath of the documents that are or have been in that party’s possession, control or power relevant to any matter in question between them in the appeal,

    • (b) that the applicant is authorized to examine on oath, for the purposes of discovery, any other party to the appeal, or

    • (c) that there shall be both discovery of documents and examination for discovery.

  • (2) The Court may specify the form of affidavit to be used for the purpose of discovery of documents.

  • (3) The person to be examined for discovery shall be

    • (a) if the other party is an individual, that individual,

    • (b) if the other party is a corporation or any body or group of persons empowered by law to sue or to be sued, either in its own name or in the name of any officer thereof or any other person, any member or officer of such corporation, body or group,

    • (c) if the other party is the Minister, any departmental or other officer of the Crown nominated by the Deputy Attorney General of Canada, or

    • (d) a person who has been agreed upon by the examining party and the party to be examined with the consent of such person.

  • (4) The Court may designate the person before whom the examination for discovery is to be conducted and direct the manner in which it shall be conducted.

  • (5) All evidence given at an examination for discovery shall be recorded by a court reporter.

  • (6) Any party may, at the hearing of an appeal, use in evidence against another party any part of the examination for discovery of that other party, but, on the application of an adverse party, the Court may direct that any other part of the examination, that in the opinion of the Court, is so connected with the part to be used that the last-mentioned part ought not to be used without such other part, be put in evidence by the party seeking to use such examinations.

  • SOR/2008-305, s. 7
  • SOR/2014-26, s. 37

Hearing of Appeals

 The Court may, on application by the Minister or an appellant or by an intervener or of its own motion, fix the date, time and place for the hearing of an appeal.

 When the Court has fixed the date for a hearing, the Registrar shall, no later than 30 days before that date, send by registered mail to all parties, or have served on all parties to the appeal, a notice of hearing.

 The Court may, on application by the Minister or an appellant or by an intervener or of its own motion, adjourn an appeal on such terms as in its opinion the circumstances of the case require.

 The Court, upon the application of a party to an appeal or of its own motion and after giving every party an opportunity to be heard, may, at any stage of the appeal, give directions for the further conduct of the appeal.

 All parties to an appeal may appear in person or may be represented by counsel or an agent.


  •  (1) A party who requires the attendance of a person as a witness at a hearing may serve the person with a subpoena requiring the person to attend the hearing at the time and place stated in the subpoena and the subpoena may also require the person to produce at the hearing the documents or other things in the person’s possession, control or power relating to the matters in question in the appeal that are specified in the subpoena.

  • (2) On the request of a party or of counsel, the Registrar, or some other person authorized by the Chief Justice, shall sign, seal and issue a blank subpoena and the party or counsel may complete the subpoena and insert the names of any number of witnesses.

  • (3) A subpoena shall be served on a witness personally and, at the same time, witness fees and expenses in accordance with subsection (4) shall be paid or tendered to the witness.

  • (4) 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.

  • (5) An amount is not payable under subsection (4) in respect of an appellant, a respondent or a person who has intervened under section 9 unless the appellant, respondent or person has been called upon to testify by another party to the appeal.

  • SOR/93-98, s. 4
  • SOR/96-505, s. 2
  • SOR/2004-98, s. 3(E)
  • SOR/2007-145, s. 7


  •  (1) A party to an appeal may, prior to the hearing thereof or at any time during the hearing, apply to the Court for a direction permitting all facts or any particular fact or facts to be proved by other than oral evidence and the Court may give such direction as in its opinion the circumstances of the case require.

  • (2) All evidence given at the hearing of an appeal shall be recorded in a manner approved by the Registrar.

  • (3) Any person who swears an affidavit to be used in an appeal may be required to appear before a person appointed by the Court for that purpose to be cross-examined thereon.

  • (4) Where a party intends to call an expert witness at the hearing of an appeal, that party shall, as soon as practicable and not later than 20 days before the date of the hearing of the appeal, serve at the Registry and on every other party a copy of the report signed by that expert containing the expert’s name, address and qualifications and a statement of the substance of that expert’s proposed testimony.

  • (5) A copy of a report by an expert witness shall be served

    • (a) by filing it in the Registry in which the notice of appeal was filed or to which it was mailed or by sending the report by mail or fax to that Registry, and

    • (b) on every other party to an appeal by personal service or by sending the report to that party by mail or fax

    and, if a copy of the report is served by fax, the date of service is the date of the transmission of the fax, or if it is served by mail, the date of service is the date stamped on the envelope at the post office and, if there is more than one such date, the date of service shall be deemed to be the earliest date.

  • (6) A party who has failed to comply with subsection (4) is not permitted to call an expert witness without leave of the Court.

  • (7) Subsections (4) and (6) do not apply to evidence in rebuttal.

  • (8) The Court may, with the consent of all parties, receive in evidence at the hearing of the appeal a report served under subsection (4) without requiring the expert to attend and give oral evidence.

  • (9) Where it is impracticable or inconvenient for an expert witness to attend at the hearing of an appeal, the party intending to call the witness may, with leave of the Court or the consent of the parties, examine the witness under oath prior to the hearing of the appeal before a court reporter appointed by the Registrar for the purpose of having the evidence of that expert available for use at the hearing of the appeal.

  • (10) An expert witness who is examined under subsection (9) may be examined, cross-examined by a party adverse in interest, or re-examined in the same manner as a witness at the hearing of an appeal and, if any dispute arises during the course of the examination, any party to the appeal may make application to the Court to resolve the dispute.

  • (11) Where the evidence of an expert witness has been taken under subsections (9) and (10), that witness shall not be called to give evidence at the hearing of the appeal, except with leave of the Court or unless the Court requires the attendance of that witness at the hearing of the appeal.

  • SOR/2008-305, s. 8

Service of Documents

  •  (1) Unless otherwise provided in these rules, service of any document provided for in these rules shall be effected by personal service or by mail or by fax addressed

    • (a) in the case of the Court or the Registrar, to a Registry,

    • (b) in the case of the Minister, to the Commissioner of Revenue, Ottawa, Ontario K1A 0L8,

    • (c) in the case of the appellant or any intervener

      • (i) to the address of the appellant or intervener for service as set out in the notice of appeal or notice of intervention, or

      • (ii) where no address for service is set out in the notice of appeal or notice of intervention, to the postal or other address set out in the notice of appeal, notice of intervention or any written communication made by that person to the Court or Registrar, and

    • (d) in the case of any other person, to the address set out in the latest written communication made by that person to the Court or Registrar.

  • (2) Any party to an appeal who wishes to change address for service shall

    • (a) serve notice in writing of the change at the Registry to which the notice of appeal was sent, and

    • (b) serve a copy of the notice on all other parties,

    which address shall thereafter be that party’s address for service.

  • (3) Where service is effected by fax, the date of service is the date that the fax is transmitted and, if service is effected by mail, the date of service shall be deemed to be the date stamped on the envelope at the post office and, if there is more than one such date, the date of service shall be deemed to be the earliest date.

  • SOR/2004-98, s. 7
  • SOR/2007-145, s. 11

Calculating Time

  •  (1) For the purpose of calculating a time limit established under these rules, the period beginning on December 21 in any year and ending on January 7 of the next year shall be excluded.

  • (2) Where the time limited for the doing of a thing under these rules expires or falls on a holiday or a Saturday, the thing may be done on the day next following that is not a holiday or Saturday.

  • SOR/93-98, s. 5


 Subject to any order that the Court, in special circumstances, may make restricting access to a particular file by persons other than the parties to a matter before the Court, any person may, subject to appropriate supervision and when the facilities of the Court permit without interfering with the ordinary work of the Court,

  • (a) inspect any Court file relating to a matter before the Court; and

  • (b) on payment of $0.40 per page, obtain a photocopy of any document on a Court file.

  • SOR/95-115, s. 1
  •  (1) Failure to comply with these rules shall not render any proceedings void unless the Court so directs, but such proceedings may be set aside either in whole or in part as irregular and may be amended or otherwise dealt with in such manner and upon such terms as, in the opinion of the Court, the circumstances of the case require.

  • (2) Where a person makes an application to set aside a proceeding for irregularity, the objections intended to be put forward shall be stated clearly in the application.

  • (3) The Court may, where and as necessary in the interests of justice, dispense with compliance with any rule at any time.

  • (4) Where matters are not provided for in these rules, the practice shall be determined by the Court, either on a motion for directions or after the event if no such motion has been made.

  • SOR/2004-98, s. 4

Contempt of Court

  •  (1) A person is guilty of contempt of court who

    • (a) at a hearing of the Court fails to maintain a respectful attitude, remain silent or refrain from showing approval or disapproval of the proceeding;

    • (b) wilfully disobeys a process or order of the Court;

    • (c) acts in such a way as to interfere with the orderly administration of justice or to impair the authority or dignity of the Court;

    • (d) is an officer of the Court and fails to perform his or her duties;

    • (e) is a sheriff or bailiff and does not execute a writ forthwith or does not make a return thereof; or

    • (f) contrary to these rules and without lawful excuse,

      • (i) refuses or neglects to obey a subpoena or to attend at the time and place appointed for his or her examination for discovery,

      • (ii) refuses to be sworn or to affirm or to answer any question put to him or her,

      • (iii) refuses or neglects to produce or permit to be inspected any document or other property, or

      • (iv) refuses or neglects to answer interrogatories or to make discovery of documents.

  • (2) Subject to subsection (6), before a person may be found in contempt of court, the person alleged to be in contempt shall be served with an order, made on the motion of a person who has an interest in the proceeding or at the Court’s own initiative, requiring the person alleged to be in contempt

    • (a) to appear before a judge at a time and place stipulated in the order;

    • (b) to be prepared to hear proof of the act with which the person is charged, which shall be described in the order with sufficient particularity to enable the person to know the nature of the case against the person; and

    • (c) to be prepared to present any defence that the person may have.

  • (3) A motion for an order under subsection (2) may be made ex parte.

  • (4) An order may be made under subsection (2) if the Court is satisfied that there is a prima facie case that contempt has been committed.

  • (5) An order under subsection (2) shall be personally served, together with any supporting documents, unless otherwise ordered by the Court.

  • (6) In a case of urgency, a person may be found in contempt of court for an act committed in the presence of a judge in the exercise of his or her functions and condemned at once, provided that the person has first been called on to justify his or her behaviour.

  • (7) A finding of contempt shall be based on proof beyond a reasonable doubt.

  • (8) A person alleged to be in contempt may not be compelled to testify.

  • (9) Where the Court considers it necessary, it may request the assistance of the Attorney General of Canada or any other person in relation to any proceedings for contempt.

  • (10) Where a person is found to be in contempt, a judge may order, in addition to any other order made in respect of the proceedings, any or all of the following:

    • (a) that the person be imprisoned for a period of less than two years;

    • (b) that the person pay a fine;

    • (c) that the person do or refrain from doing any act;

    • (d) that the person’s property be sequestered; and

    • (e) that the person pay costs.

  • SOR/2004-98, s. 5

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