Preparation for Appeal (continued)
(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 under subsection 93(3) of the Act in respect of the 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 request made under subsection 90(1) of the Act to the authorized officer of the Canada Revenue Agency to make a ruling, or
(ii) the assessment made by the Minister under section 85 of the Act, and a copy of the appeal in respect of that assessment made to the Minister under section 92 of the Act,
and a copy of the notification sent by the Minister under subsection 93(3) 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.
- SOR/98-8, s. 8
- SOR/2004-104, s. 2
- SOR/2007-146, s. 5
(2) The notice of intervention shall be filed within 45 days after the day on which the notice of appeal was served on the intervener under section 8.
(3) An intervener may state in the notice of intervention that the intervener intends to rely on the reasons set out in the notice of appeal received by the intervener or the reasons set out in the notice of intervention of another intervener.
(4) The Registrar shall serve the Minister and the appellant with a copy of any notice of intervention received by the Registrar.
(5) The notice of intervention 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 notice of intervention.
- SOR/98-8, s. 9
- SOR/2004-104, s. 8
- SOR/2007-146, ss. 6, 12
- SOR/2008-304, s. 5
Consolidation of Appeals
(a) consolidated on such terms as it may direct,
(b) heard at the same time,
(c) heard consecutively, or
(d) stayed until the determination of any other appeal,
if there is a common question of law or fact in both or all of the appeals, or it is desirable in the interests of justice.
(2) An application referred to in subsection (1) shall be filed in or mailed to the Registry in which the notices of appeal were filed or to which they were mailed and shall be served on the other parties to the appeals.
Consolidation of Interventions
11 Where there are two or more notices of intervention served under these rules, the Court may direct that one notice of intervention be filed and served on behalf of all interveners if
(a) there is a common question of law or fact in both or all notices of intervention, or
(b) it is desirable in the interests of justice.
(2) (a) The Minister shall file the reply at the Registry and serve it on the appellant or intervener, or both, as the case may be, within 60 days from the day on which the notice of appeal or notice of intervention was served on the Minister, or within such longer time as the Court, on application made to it within those 60 days, may allow.
(b) The reply shall be filed in the Registry in which the notice of appeal or notice of intervention was filed or to which it was mailed, and it may be served on the appellant or intervener personally or by mail.
(b.1) A reply may be filed under paragraph (b) by mailing it to the appropriate Registry described in that paragraph.
(c) If the reply is 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 reply.
(3) The reply referred to in subsection (1) shall
(4) An application for an extension of time under paragraph (2)(a) shall be made by serving at the Registry an application setting out
(5) The application to extend time may be served by filing it in the Registry in which the notice of appeal or notice of intervention was filed or to which it was mailed, or by sending a letter, telegram, telex or fax to that Registry.
(6) If the application to extend time is served by telegram, telex or fax, the date of service is the date that the telegram, telex or fax is transmitted and, if the application 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.
(7) The Court shall dispose of the application on the basis of the representations contained in it and such additional information, if any, as the Court may require and after having given the appellant or intervener an opportunity to make representations.
(8) The Registrar, on being informed of the decision of the Court in respect of the application, shall inform the Minister and the appellant or intervener.
- SOR/93-99, s. 2
- SOR/96-506, s. 1
- SOR/2014-26, s. 40
Judgment by Consent
13 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/2008-304, s. 6
Disposition of Appeals
14 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.
15 (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/2007-146, s. 7]
(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/93-99, s. 3
- SOR/2007-146, s. 7
- Date modified: