Tax Court of Canada Rules (General Procedure), S.O.R./90-688a

[Noteup] [Whole document] [enabling statute: Tax Court of Canada Act]

 

Tax Court of Canada Rules (General Procedure)
  CITATION, DEFINITIONS, APPLICATION, INTERPRETATION, FORMS AND CONFERENCE CALLS
    Short Title
              1.
    Definitions
              2.
    Application
              3.
    Interpretation
              4.
    Forms
              5.
    Hearings by Conference Telephone
              6.
  NON-COMPLIANCE WITH THE RULES
    Effect of Non-compliance
              7.
    Attacking Irregularity
              8.
    Court may Dispense with Compliance
              9.
    Remedying Default
              10.
  TIME
    Computation
              11.
    Extension or Abridgement
              12.
    Hearing in Absence of Opposite Party
              13.
    Court Office Hours
              14.
  COURT DOCUMENTS
    Format
              15.
    Photocopies of Court Documents
              16.
    Confidentiality Order
              16.1
    Notice to be in Writing
              17.
    Filing of Documents
              18.
    Affidavits
              19.
    Requisitions
              20.
  INSTITUTION OF PROCEEDINGS
    Filing
              21.
    Date of Filing
              22.
    Service on Her majesty in Right of Canada
              23.
    Service on Taxpayer
              24.
  JOINDER, CONSOLIDATION, INTERVENTION AND TRANSFER OR TRANSMISSION OF INTEREST
    Joinder of Claims
              25.
    When Proceedings May be Consolidated
              26.
    Discretion of Presiding Judge
              27.
    Leave to Intervene
              28.
    Transfer or Transmission of Interest
              29.
  REPRESENTATION
    Representation by Counsel
              30.
    Counsel of Record
              31.
    Change in Representation by a Party
              32.
    Removal of Counsel of Record — By Notice
              33.
    Removal of Counsel of Record — By Application
              34.
  SERVICE OF DOCUMENTS
    Service of Documents
              35.
    Personal Service
              36.
    Substituted Service
              37.
    Service at Address for Service
              38.
    Service by Mail or Fax
              39.
    Validating Service
              40.
    Proof of Service
              41.
    Service ex juris
              42.
  PLEADINGS
    Pleadings Required or Permitted
              43.
    Time for Delivery of Reply to Notice of Appeal
              44.
    Time for Delivery of Answer
              45.
    Close of Pleadings
              46.
    Form of Pleadings
              47.
    Rules of Pleadings — Applicable to Notice of Appeal
              48.
    Rules of Pleadings — Applicable to Reply
              49.
    Rules of Pleadings — Applicable to Answer
              50.
    Rules of Pleadings — Applicable to all Pleadings
              51.
    Demand for Particulars
              52.
    Striking out a Pleading or other Document
              53.
  AMENDMENTS
    When Amendments to Pleadings May be Made
              54.
    How Amendments Made
              55.
    Service of Amended Pleading
              56.
    Responding to Amended Pleading
              57.
  DETERMINATION OF QUESTIONS OF LAW, FACT OR MIXED LAW AND FACT
    Question of Law, Fact or Mixed Law and Fact
              58.
    Special Case
              59.
    Form of Special Case
              60.
    Powers of Court
              61.
    Notice of Constitutional Question
              61.1
    Factums
              62.
  DEFAULT JUDGMENT AND DISMISSAL FOR DELAY
    Application for Judgment in Default
              63.
    Application for Judgment for Delay
              64.
  MOTIONS
    Notice of Motion
              65.
    Place and Date of Hearing
              66.
    Service of Notice
              67.
    Affidavit in Opposition to Motion
              68.
    Written Representations
              69.
    Disposition of Motion
              70.
  EVIDENCE ON MOTIONS
    Evidence by Affidavit
              71.
    Contents of Affidavit
              72.
    Full and Fair Disclosure
              73.
    Evidence by Cross-Examination on Affidavit
              74.
    Evidence by Examination for Discovery
              75.
    Oral Evidence
              76.
  INSPECTION OF PROPERTY
    Direction for Inspection
              77.
  DISCOVERY OF DOCUMENTS
    Interpretation
              78.
    Agreement to Limit Discovery
              79.
    Document in Pleading or Affidavit
              80.
    List of Documents (Partial Disclosure)
              81.
    List of Documents (Full Disclosure)
              82.
    Corporate Documents
              83.
    Description of Documents
              84.
    Inspection
              85.
    Document in Possession of Non-Party
              86.
    List Incomplete
              87.
    Where Affidavit Incomplete or Privilege Improperly Claimed
              88.
    Use at Hearing
              89.
    Disclosure or Production not Admission of Relevance
              90.
    Effect of Failure to Disclose or Produce for Inspection
              91.
  EXAMINATION FOR DISCOVERY
    General
              92.
    Who May be Examined
              93.
    When May Examination be Held
              94.
    Scope of Examination
              95.
    Effect of Refusal
              96.
    Effect of Counsel Answering
              97.
    Information Subsequently Obtained
              98.
    Discovery of Non-Parties with Leave
              99.
    Use of Examination for Discovery at Hearing
              100.
  EXAMINATIONS OUT OF COURT
    Application of Sections 102 to 112
              101.
    Mode of Examination
              102.
    Manner of Requiring Attendance
              103.
    Notice of Time and Place
              104.
    Production of Documents on Examination
              105.
    Re-Examination
              106.
    Objections and Rulings
              107.
    Improper Conduct of Examination
              108.
    Videotaping or other Recording of Examination
              109.
    Sanctions for Default or Misconduct by Person to be Examined
              110.
    Filing of Transcript
              111.
    Examination Where Person Outside Canada
              112.
  PROCEDURE ON EXAMINATION FOR DISCOVERY BY WRITTEN QUESTIONS
    Questions
              113.
    Answers
              114.
    Objections
              115.
    Failure to Answer
              116.
    Improper Conduct of Written Examination
              117.
    Filing Questions and Answers
              118.
  TAKING EVIDENCE BEFORE HEARING
    Where Available
              119.
    Procedure
              120.
    Examinations Outside Canada
              121.
    Use at Hearing
              122.
  LISTING FOR HEARING
    How Appeal is Set Down for Hearing
              123.
              124.
    Status Hearing
              125.
  PRE-HEARING CONFERENCE
    Where Available
              126.
    Memorandum or Direction
              127.
    No Disclosure to the Court
              128.
  ADMISSIONS
    Interpretation
              129.
    Request to Admit Fact or Document
              130.
    Effect of Request to Admit
              131.
    Withdrawal of Admission
              132.
  PROCEDURE AT HEARING
    Exclusion of Witnesses
              133.
    Return of Exhibits
              134.
    Order of Presentation at Hearing
              135.
    View by Judge
              136.
    Adjournment of Hearing
              137.
    Reopening of Hearing
              138.
    Justifying Absence of Witness
              139.
    Failure to Appear
              140.
    Compelling Attendance at Hearing
              141.
    Compelling Attendance of Witness in Custody
              142.
  EVIDENCE AT HEARING OF AN APPEAL
    Evidence of Particular Facts
              143.
    Evidence by Witnesses
              144.
    Expert Witnesses
              145.
    Calling Adverse Party as Witness
              146.
  COSTS
    General Principles
              147.
    Costs on Discontinuance
              148.
    Costs on Settlement
              149.
    Costs on Failure to Elect under Subsection 18(1) of the Act
              149.1
    Taxation of Costs
              150.
    Special Provisions
              151.
    Liability of Counsel for Costs
              152.
    Costs in Vexatious Proceedings
              152.1
  TAXATION OF COSTS
    General
              153.
    Taxation of Costs — Considerations