Rules of Practice and Procedure of the Tax Court of Canada in Respect of Appeals Under Part IX of the Excise Tax Act (Informal Procedure), S.O.R./92-42

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

 

Rules of Practice and Procedure of the Tax Court of Canada in Respect of Appeals Under Part IX of the Excise Tax Act (Informal Procedure)
  SHORT TITLE
              1.
  INTERPRETATION
              2.
  APPLICATION
              3.
  FORM OF APPEAL
              4.
    How Appeal Instituted
    Filing Date
    Electronic Filing
    Powers of Court re Filing Fee
  FILING OF OTHER DOCUMENTS
              4.1
  APPELLANT’S ADDRESS FOR SERVICE OF DOCUMENTS
              5.
  REPLY TO NOTICE OF APPEAL
              6.
  EXPERT WITNESSES
              7.
  DISCONTINUANCE
              8.
  COSTS
              9.
              10.
              10.1
              10.2
              11.
              12.
              13.
  COSTS VEXATIOUS PROCEEDINGS
              13.1
  REMOVAL OF AN APPEAL FROM THE INFORMAL PROCEDURE TO THE GENERAL PROCEDURE OR FROM THE GENERAL PROCEDURE TO THE INFORMAL PROCEDURE
              14.
              15.
  APPLICATION FOR EXTENSION OF TIME
              16.
              16.1
  JUDGMENTS ON ADMISSIONS OR CERTAIN DOCUMENTARY EVIDENCE
              16.2
  SUBPOENA
              17.
  GENERAL
              18.
              19.
  CONTEMPT OF COURT
              20.
  SCHEDULE 4: NOTICE OF APPEAL (INFORMAL PROCEDURE) (SECTION 4)
  TAX COURT OF CANADA
  NOTICE OF APPEAL
  SCHEDULE 8: NOTICE OF DISCONTINUANCE (INFORMAL PROCEDURE) (SECTION 8)
  TAX COURT OF CANADA
  NOTICE OF DISCONTINUANCE
  SCHEDULE 12: BILL OF COSTS (INFORMAL PROCEDURE) (SECTION 12)
  TAX COURT OF CANADA
  BILL OF COSTS
  SCHEDULE 15: ELECTION TO HAVE INFORMAL PROCEDURE APPLY (INFORMAL PROCEDURE) (SECTION 15)
  TAX COURT OF CANADA
  ELECTION
  SCHEDULE 16(1) — OBJECTION: APPLICATION FOR EXTENSION OF TIME FOR THE FILING OF A NOTICE OF OBJECTION (INFORMAL PROCEDURE) (SUBSECTION 16(2))
  TAX COURT OF CANADA
  APPLICATION FOR EXTENSION OF TIME FOR THE FILING OF A NOTICE OF OBJECTION
  SCHEDULE 16(2) — REQUEST: APPLICATION FOR EXTENSION OF TIME FOR MAKING A REQUEST THAT THE MINISTER MAKE AN ASSESSMENT, A REASSESSMENT OR AN ADDITIONAL ASSESSMENT (INFORMAL PROCEDURE) (SUBSECTION 16(2))
  TAX COURT OF CANADA
  APPLICATION FOR EXTENSION OF TIME FOR MAKING A REQUEST TO THE MINISTER
  SCHEDULE 16.1: APPLICATION FOR EXTENSION OF TIME WITHIN WHICH AN APPEAL MAY BE INSTITUTED (INFORMAL PROCEDURE) (SUBSECTION 16.1(1))
  TAX COURT OF CANADA
  APPLICATION FOR EXTENSION OF TIME WITHIN WHICH AN APPEAL MAY BE INSTITUTED
  SCHEDULE 17