PRACTICE NOTE NO. 14
REQUESTS FOR
EXTENSIONS OF TIME

Where an Order sets a date for the completion of any step in an appeal, a party applying for further time shall proceed by way of motion in accordance with the Tax Court of Canada Rules (General Procedure) unless the Court, in special circumstances, dispenses with this requirement. Any such motion must be supported by an affidavit.

This practice note is effective immediately.

Dated this 23rd day of September 2005.

Donald G.H. Bowman
Chief Justice