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OFFICE CONSOLIDATION
Tax Court of Canada Rules
(General Procedure)
SOR/90-688, as amended by SOR/92-41, SOR/93-96, SOR/95-113, SOR/96-144, SOR/96-503, SOR/99-209, SOR/2004-100.
Updated to May 19, 2004
TABLE OF CONTENTS
Section(s)
1 to 6 - Citation, Definitions, Application, Interpretation, Forms and Conference Calls
- 1. Short Title
- 2. Definitions
- 3. Application
- 4. Interpretation
- 5. Forms
- 6.Hearings by Conference Telephone
7 to 10 - Non-compliance with the Rules
- 7. Effect of Non-compliance
- 8. Attacking Irregularity
- 9. Court may Dispense with Compliance
- 10. Remedying Default
11 to 14 - Time
- 11. Computation
- 12. Extension or Abridgement
- 13. Hearing in Absence of Opposite Party
- 14. Court Office Hours
15 to 20 - Court Documents
- 15. Format
- 16. Photocopies of Court Documents
- 17. Notice to be in Writing
- 18. Filing of Documents by Mail or Fax
- 19. Affidavits
- 20. Requisitions
21 to 24 - Institution of Proceedings
25 to 29 - Joinder, Consolidation, Intervention and Transfer or Transmission of Interest
- 25. Joinder of Claims
- 26. When Proceedings May be Consolidated
- 27. Discretion of Presiding Judge
- 28. Leave to Intervene
- 29. Transfer or Transmission of Interest
30 to 34 - Representation by Counsel
- 30. Representation of Person or Corporation by Counsel
- 31. Counsel of Record
- 32. Change in Representation by a Party
- 33. Removal of Counsel of Record By Notice
- 34. Removal of Counsel of Record By Application
35 to 42 - Service of Documents
- 35. Service of Documents
- 36. Personal Service
- 37. Substituted Service
- 38. Service at Address for Service
- 39. Service by Mail or Fax
- 40. Validating Service
- 41. Proof of Service
- 42. Service ex juris
43 to 53 - Pleadings
- 43. Pleadings Required or Permitted
- 44. Time for Delivery of Reply to Notice of Appeal
- 45.Time for Delivery of Answer
- 46. Close of Pleadings
- 47. Form of Pleadings
- 48. Rules of Pleadings Applicable to Notice of Appeal
- 49. Rules of Pleadings Applicable to Reply
- 50. Rules of Pleadings Applicable to Answer
- 51. Rules of Pleadings Applicable to all Pleadings
- 52. Demand for Particulars
- 53. Striking out a Pleading or other Document
54 to 57 - Amendments
- 54. When Amendments to Pleadings May be Made
- 55. How Amendments Made
- 56. Service of Amended Pleading
- 57. Responding to Amended Pleading
58 to 62 - Determination of Questions of Law, Fact or Mixed Law and Fact
- 58. Question of Law, Fact or Mixed Law and Fact
- 59. Special Case
- 60. Form of Special Case
- 61. Powers of Court
- 61.1 Notice of Constitutional Question
- 62. Factums
63 and 64 - Default Judgment and Dismissal for Delay
65 to 70 - Motions
- 65. Notice of Motion
- 66. Place and Date of Hearing
- 67. Service of Notice
- 68. Affidavit in Opposition to Motion
- 69. Written Representations
- 70. Disposition of Motion
71 to 76 - Evidence on Motions
- 71. Evidence by Affidavit
- 72. Contents of Affidavit
- 73. Full and Fair Disclosure
- 74. Evidence by Cross-Examination on Affidavit
- 75. Evidence by Examination for Discovery
- 76. Oral Evidence
77 - Inspection of Property
78 to 91 - Discovery of Documents
- 78. Interpretation
- 79. Agreement to Limit Discovery
- 80. Document in Pleading or Affidavit
- 81. List of Documents (Partial Disclosure)
- 82. List of Documents (Full Disclosure)
- 83. Corporate Documents
- 84. Description of Documents
- 85. Inspection
- 86. Document in Possession of Non-Party
- 87. List Incomplete
- 88. Where Affidavit Incomplete or Privilege Improperly Claimed
- 89. Use at Hearing
- 90. Disclosure or Production not Admission of Relevance
- 91. Effect of Failure to Disclose or Produce for Inspection
92 to 100 - Examination for Discovery
- 92. General
- 93. Who May be Examined
- 94. When May Examination be Held
- 95. Scope of Examination
- 96. Effect of Refusal
- 97. Effect of Counsel Answering
- 98. Information Subsequently Obtained
- 99. Discovery of Non-Parties with Leave
- 100. Use of Examination for Discovery at Hearing
101 to 112 - Examinations Out of Court
- 101. Application of Sections 102 to 112
- 102. Mode of Examination
- 103. Manner of Requiring Attendance
- 104. Notice of Time and Place
- 105. Production of Documents on Examination
- 106. Re-Examination
- 107. Objections and Rulings
- 108. Improper Conduct of Examination
- 109. Videotaping or other Recording of Examination
- 110. Sanctions for Default or Misconduct by Person to be Examined
- 111. Filing of Transcript
- 112. Examination Where Person Outside Canada
113 to 118 - Procedure on Examination for Discovery by Written Questions
- 113. Questions
- 114. Answers
- 115. Objections
- 116. Failure to Answer
- 117. Improper Conduct of Written Examination
- 118. Filing Questions and Answers
119 to 122 - Taking Evidence Before Hearing
- 119. Where Available
- 120. Procedure
- 121. Examinations Outside Canada
- 122. Use at Hearing
123 to 125 - Listing for Hearing
- 123. How Appeal is Set Down for Hearing
- 124. [Repealed]
- 125. Status Hearing
126 to 128 - Pre-Hearing Conference
- 126. Where Available
- 127. Memorandum or Direction
- 128. No Disclosure to the Court
129 to 132 - Admissions
- 129. Interpretation
- 130. Request to Admit Fact or Document
- 131. Effect of Request to Admit
- 132. Withdrawal of Admission
133 to 142 - Procedure at Hearing
- 133. Exclusion of Witnesses
- 134. Return of Exhibits
- 135. Order of Presentation at Hearing
- 136. View by Judge
- 137. Adjournment of Hearing
- 138. Reopening of Hearing
- 139. Justifying Absence of Witness
- 140. Failure to Appear
- 141. Compelling Attendance at Hearing
- 142. Compelling Attendance of Witness in Custody
143 to 146 - Evidence at Hearing of an Appeal
- 143. Evidence of Particular Facts
- 144. Evidence by Witnesses
- 145. Expert Witnesses
- 146. Calling Adverse Party as Witness
147 to 152 - Costs
- 147. General Principles
- 148. Costs on Discontinuance
- 149. Costs on Settlement
- 149.1. Costs on Failure to Elect under Subsection 18(1) of the Act
- 150. Taxation of Costs
- 151. Special Provisions
- 152. Liability of Counsel for Costs
- 152.1. Costs in Vexatious Proceedings
153 to 159 - Taxation of Costs
- 153. General
- 154. Taxation of Costs-Considerations
- 155. Taxation at Instance of Party Entitled
- 156. Taxation at Instance of Party Liable
- 157. Powers of Taxing Officer
- 158. Certificate of Costs
- 159. Review of Taxation
160 to 166.2 - Security for Costs
- 160. Where Available
- 161. When to be Made
- 162. Amount and Form of Security
- 163. Effect of Direction
- 164. Default of Appellant
- 165. Amount May be Varied
- 166. Notice of Compliance
- 166.1. Payment Into and Out of Court
- 166.2.
167 to 172.3 - Judgments Disposing of an Appeal or an Interlocutory Application
- 167. Pronouncing and Entering of Judgments
- 168. Reconsideration of a Judgment on an Appeal
- 169. Direction for and Approval of Draft Judgment
- 170. Judgments by Consent on an Appeal
- 170.1. Judgments on Admissions or Certain Documentary Evidence
- 171. Setting Aside, Varying or Amending Interlocutory Judgments
- 172. Setting Aside, Varying or Amending Accidental Errors in Judgments-General
- 172.1. Seizure, Sale and Garnishment
- 172.2. Examination of Judgment Debtor
- 172.3
172.4. Contempt of Court
173 to 178 - Administration and Officers of the Court
- 173. [Repealed]
- 174. Books and Records
- 175. Seal of the Court
- 176. Fees and Expenses
- 177. [Repealed]
- 178. Registered Mail Sent from Registry
Schedule I
Schedule II
- Table of Contents -
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