GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Tax Court of Canada Rules (General Procedure) — 117
117 On motion by the person being examined, or by any party, the Court may terminate the written examination or limit its scope where, (a) the right to examine is being abused by an excess of improper questions, or (b) the examination is being conducted in bad faith, or in an unreasonable manner so as to annoy, embarrass or oppress the person being examined.
Tax Court of Canada Rules (General Procedure) — 118
118 Section 111 applies, with necessary modifications, to the filing of written questions and answers for the use of the Court.
Tax Court of Canada Rules (General Procedure) — 119
119 (1) A party who intends to introduce the evidence of a person at a hearing may, with leave of the Court or the consent of the parties, examine the person on oath or affirmation before the hearing for the purpose of having the person’s testimony available to be tendered as evidence at the hearing. (2) In exercising its discretion to direct an examination under subsection (1), the Court shall take into account, (a) the convenience of the person whom the party seeks to examine, (b) the possibility that the person will be unavailable to testify at the hearing by reason of death, infirmity or sickness, (c) the possibility that the person will be beyond the jurisdiction of the Court at the time of the hearing, (d) the expense of bringing the person to the hearing, (e) whether the witness ought to give evidence in person at the hearing, and (f) any other relevant consideration. (3) Before moving for leave to examine an expert witness under subsection (1), the moving party shall serve on all other parties the report of the expert witness referred to in subsection 145(7) unless the Court directs otherwise. SOR/2014-26, s. 11
Tax Court of Canada Rules (General Procedure) — 120
120 (1) Subject to subsection (2), sections 101 to 112 apply to the examination of a witness under section 119, unless the Court directs otherwise. (2) A witness examined under section 119 may be examined, cross-examined and re-examined in the same manner as a witness at a hearing.
Tax Court of Canada Rules (General Procedure) — 121
121 Where a direction is given under section 119 for the examination of a witness outside of Canada, the direction shall, if the moving party requests it, provide for the issuing of a commission and letter of request under section 112 and for the taking of the evidence of the witness and, on consent of the parties, any other witness in the same jurisdiction, and the direction shall be in Form 112(2)(b)A — DIRECTION.
Tax Court of Canada Rules (General Procedure) — 122
122 (1) Any party may use at the hearing the transcript and a videotape or other recording of an examination under sections 119 and 121 as the evidence of the witness, unless the Court directs otherwise for any sufficient reason. (2) A witness whose evidence has been taken under section 119 or 121 shall not be called to give evidence at the hearing, except with leave of the judge. (3) Use of evidence taken under section 119 or 121 is subject to any ruling by the judge respecting its admissibility. (4) The transcript and a videotape or other recording may be filed with the Court at the hearing and need not be read or played at the hearing unless a party or the judge requires it.
Tax Court of Canada Rules (General Procedure) — 123
123 (1) After the close of pleadings, any party to an appeal, who is not in default under these rules or a judgment of the Court and who is ready for hearing, may apply in writing to the Registrar to fix the time and place of hearing. (2) Where all parties agree on the making of a joint application, it shall be made in Form 123. (3) Where all parties do not agree on making a joint application, the party making the application shall file a memorandum containing the information, as far as the applicant is concerned, required in Form 123 and shall serve a copy of the memorandum on all other parties and those parties shall, within ten days of service of the memorandum, file and serve on the party applying a similar memorandum. (4) Subject to any direction by the Court, the Registrar, or a person designated by the Registrar or by the Chief Justice, may fix the time and place for the hearing (a) on receipt of a joint application; (b) on receipt of an application and of a separate memorandum from each party; or (c) on receipt of an application and after the time has expired for the filing of a separate memorandum by each party. (4.1) Despite subsection (4), the Court may, on its own initiative, fix the time and place for the hearing. (5) The Registrar shall forthwith send, by registered mail, notice of the time and place fixed for the hearing to all parties. (6) If the time and place for a hearing have been fixed on the joint application of the parties, the hearing shall not be adjourned unless the Court is satisfied that there are special circumstances that justify the adjournment and it is in the interests of justice to adjourn it. SOR/93-96, s. 14; SOR/95-113, s. 5; SOR/2004-100, s. 15; SOR/2014-26, s. 12
Tax Court of Canada Rules (General Procedure) — 126
126 (1) The Chief Justice may, on his or her own initiative or at the request of a party, at any time order that an appeal or a group of appeals be subject to case management and may designate one or more judges to act as the case management judge. (2) The case management judge shall convene a case management conference as soon as possible after the close of pleadings for the purpose of establishing, in conjunction with the parties, a timetable for the conduct of the appeal or group of appeals. (3) The case management judge may deal with all issues that arise prior to the hearing of the appeal, including by (a) convening case management conferences as necessary, either on their initiative or at the request of a party; (b) giving any directions that are necessary for the just, most expeditious and least expensive determination of the appeal on its merits, including consolidating two or more appeals or parts of appeals that raise common issues or deal with common facts; (c) determining all motions that are made prior to the appeal hearing date or arranging for them to be heard by another judge; (d) despite any other time requirement provided in these rules, setting the time for the completion of any steps in the appeal; and (e) making any order or giving any direction that the case management judge considers appropriate. (4) If a party fails to comply with the time requirements set out in a timetable established under this section or with any requirement of these rules, or fails to attend any case management conference, the case management judge may (a) strike out any document or portion of a document filed by that party; (b) dismiss the appeal or give judgment in favour of the appellant; (c) amend the timetable in order to allow the party to comply with it; (d) order the party to pay costs, either in a fixed amount or in an amount to be taxed; or (e) make any other order that the case management judge considers just in the circumstances. (5) A case management judge hearing any motion may dispense in whole or in part with the requirement to file a notice of motion together with the affidavits or other documentary material. (6) A case management judge shall not preside at the hearing of the appeal except with the consent of the parties. SOR/95-113, s. 7; SOR/2004-100, s. 18; SOR/2014-26, s. 15
Tax Court of Canada Rules (General Procedure) — 126.1
126.1 (1) A trial management conference may be held as soon as a date for hearing the appeal has been fixed, at the request of one of the parties or on the initiative of the judge presiding at the hearing. (2) At the trial management conference, the judge may (a) obtain from the parties the names and contact information of the witnesses the parties intend to call and the substance of their testimony; (b) consider the possibility of obtaining admissions that would facilitate proof of the non-contentious issues and the admission of documents whose authenticity is not in dispute; (c) consider alternative methods of adducing evidence, including the filing of affidavits or reports; (d) consider expeditious means for adducing evidence; (e) give directions that would facilitate the orderly and expeditious conduct of the hearing; (f) identify and hear, if necessary, any pre-trial motions which the judge considers ought to be dealt with and disposed of before the hearing commences; (g) address the issues referred to in subsection 145(9); and (h) give any direction for the conduct of the hearing that the judge considers just in the circumstances. SOR/2014-26, s. 15
Tax Court of Canada Rules (General Procedure) — 126.2
126.2 (1) The Court may, at any time, on its own initiative or at the request of a party, direct that a conference be held to consider the possibility of settling any or all of the issues. (2) The judge who presides at a settlement conference shall not preside at the hearing of the appeal and shall not communicate with the judge hearing the appeal concerning anything that was said or done at the settlement conference. (3) Unless otherwise directed by the settlement conference judge, the parties and their counsel, if the parties are represented by counsel, shall attend the settlement conference. (4) Each party shall, at least 14 days before the date of the settlement conference, serve on the other parties and submit to the Court a settlement conference brief containing (a) an explanation of the party’s theory of the case; (b) a statement of the material facts that the party expects to establish at the hearing of the appeal and how they will be established; (c) a statement of the issues to be determined at the hearing; and (d) a statement of the law and authorities that the party will rely on at the hearing of the appeal. (5) A settlement conference brief shall not exceed 10 pages except with leave of the settlement conference judge, which may be applied for by informal communication with the Registry. (6) The settlement conference judge may adjourn a settlement conference and reconvene it at a later date. SOR/2014-26, s. 15
Tax Court of Canada Rules (General Procedure) — 127
127 (1) At the conclusion of a litigation process conference held under section 125, subsection 126(2) or section 126.1, (a) counsel or the parties, if they are not represented by counsel, may sign a memorandum setting out the results of the conference; and (b) the judge presiding at the conference may give any direction that the judge considers necessary with respect to the conduct of the appeal. (2) Any memorandum signed by counsel or the parties, if they are not represented by counsel, or any direction given by the judge binds the parties unless the judge presiding at the hearing of the appeal directs otherwise. SOR/2004-100, s. 19(F); SOR/2007-142, s. 14; SOR/2014-26, s. 16
Tax Court of Canada Rules (General Procedure) — 128
128 No communication shall be made to the judge presiding at a hearing of an appeal or a motion in an appeal with respect to matters related to settlement or settlement discussions during a litigation process conference. SOR/2014-26, s. 17
Tax Court of Canada Rules (General Procedure) — 129
129 In sections 130 to 132, authenticity includes the fact that, (a) a document that is said to be an original was printed, written, signed or executed as it purports to have been, (b) a document that is said to be a copy is a true copy of the original, and (c) where the document is a copy of a letter, telegram, telecommunication or a fax, the original was sent as it purports to have been sent and was received by the person to whom it is addressed.
Tax Court of Canada Rules (General Procedure) — 130
130 (1) A party may, at any time, by serving a request to admit, request any other party to admit, for the purposes of the appeal only, the truth of a fact or the authenticity of a document. (Form 130) (2) A copy of any document mentioned in the request to admit shall, where practical, be served with the request, unless a copy is already in the possession of the other party.
Tax Court of Canada Rules (General Procedure) — 131
131 (1) A party on whom a request to admit is served shall respond to it within fifteen days after it is served by serving on the requesting party, a response to request to admit. (Form 131) (2) Where the party on whom the request is served fails to serve a response as required by subsection (1), the party shall be deemed, for the purposes of the appeal only, to admit the truth of the facts or the authenticity of the documents mentioned in the request to admit. (3) A party shall also be deemed, for the purposes of the appeal only, to admit the truth of the facts or the authenticity of the documents mentioned in the request to admit, unless the party’s response (a) specifically denies the truth of a fact or the authenticity of a document mentioned in the request, or (b) refuses to admit the truth of a fact or the authenticity of a document and sets out the reason for the refusal. SOR/2004-100, s. 20(E)
Tax Court of Canada Rules (General Procedure) — 132
132 A party may withdraw an admission made in response to a request to admit, a deemed admission or an admission in the party’s pleading on consent or with leave of the Court.
Tax Court of Canada Rules (General Procedure) — 133
133 (1) A judge may exclude from a courtroom, (a) a witness until called to give evidence, and (b) a person who is interfering with the proper conduct of a hearing. (2) A direction under subsection (1) may not be made in respect of a party to the appeal or a witness whose presence is essential to instruct counsel for the party calling the witness, but the presiding judge may require any such party or witness to give evidence before any other witnesses are called to give evidence on behalf of that party. (2.1) Where an order is made excluding a witness from the courtroom, there shall be no communication to the witness of any evidence given during the absence of the witness from the courtroom, except with leave of the presiding judge, until after the witness has been called and has given evidence. (3) Where an appeal is heard in camera under the authority of an enactment, disclosure of information relating to the appeal is not contempt of court unless the Court has expressly prohibited the disclosure of the information. SOR/93-96, s. 16; SOR/2004-100, s. 21(E)
Tax Court of Canada Rules (General Procedure) — 134
134 Subject to any direction by the Chief Justice, at any time following the judgment, on requisition by the counsel or party who put an exhibit in evidence, or the person who produced it, the Registrar shall return the exhibit to the person making the requisition. SOR/2004-100, s. 22
Tax Court of Canada Rules (General Procedure) — 135
135 (1) If at a hearing a party proposes to adduce evidence, the party or the party’s counsel shall, unless the judge directs otherwise, immediately before adducing the evidence, open his case by making a short statement giving a concise outline of the facts that the party proposes to prove and of the applicable law. (2) Unless the judge directs otherwise, the parties shall put in their respective cases by evidence or by putting before the Court the facts on which they rely, in the following order, (a) the appellant, (b) the respondent, and (c) the appellant in respect of rebuttal evidence. (3) Unless the judge directs otherwise, after all parties have adduced their evidence, they shall be heard in argument in the order in which they adduced their evidence and the party who was first heard in argument may reply and an opposing party may answer a new point of law raised in the reply.
Tax Court of Canada Rules (General Procedure) — 136
136 The judge may, in the presence of the parties or their counsel, inspect any place or thing concerning which any question may arise.
Tax Court of Canada Rules (General Procedure) — 137
137 A judge may postpone or adjourn a hearing to such time and place and on such terms as are just.
Tax Court of Canada Rules (General Procedure) — 138
138 (1) The judge may reopen a hearing before judgment has been pronounced for such purposes and upon such terms as are just. (2) The judge may, at any time before judgment, draw the attention of the parties to any failure to prove some fact or document material to a party’s case, or to any defect in the proceeding, and permit a party to remedy the failure or defect for such purposes and upon such terms as are just.
Tax Court of Canada Rules (General Procedure) — 139
139 (1) Where a party shows that through no lack of diligence, a witness whose evidence is material has failed to attend the hearing, the judge may adjourn the hearing. (2) Upon an application for an adjournment under subsection (1) another party may require the party applying, on oath or on the oath of some other person, to state the facts that it is believed the witness would have stated, and the other party may admit those facts, or admit that the witness would have stated those facts and the judge may refuse to adjourn the hearing.
Tax Court of Canada Rules (General Procedure) — 140
140 (1) If at a hearing, either party fails to appear, the Court may allow the appeal, dismiss the appeal or give such other direction as is just. (2) The Court may set aside or vary, on such terms as are just, a judgment or order obtained against a party who failed to attend a hearing, a status hearing or a pre-hearing conference on the application of the party if the application is made within thirty days after the pronouncement of the judgment or order. SOR/95-113, s. 8
Tax Court of Canada Rules (General Procedure) — 141
141 (1) A party who requires the attendance of a person as a witness at a hearing may serve the person with a subpoena requiring the person to attend the hearing at the time and place stated in the subpoena and the subpoena may also require the person to produce at the hearing the documents or other things in the person’s possession, control or power relevant to the matters in question in the appeal that are specified in the subpoena. (Form 141(1)) (1.1) Unless otherwise directed by the Court, a subpoena must be served on a person whose attendance is required at the hearing, at least five days before the day on which that person is required to appear. (2) On the request of a party or of counsel, the Registrar, or some other person authorized by the Chief Justice, shall sign, seal and issue a blank subpoena and the party or counsel may complete the subpoena and insert the names of any number of witnesses. (3) No subpoena for the production or an original record or document that may be proved by a certified copy shall be served without leave of the Court. (4) No person is required to attend at a hearing unless the subpoena has been served on that person personally in accordance with subsection (1.1) and, at the same time, witness fees and expenses calculated in accordance with Schedule II, Tariff A have been paid or tendered to the person. (5) Service of a subpoena and the payment or tender of the witness fees and expenses may be proved by affidavit. (6) A subpoena continues to have effect until the attendance of the witness is no longer required. (7) Where a witness whose evidence is material to a proceeding is served with a subpoena and the proper witness fees and expenses are paid or tendered to the witness, and the witness fails to attend the hearing or to remain in attendance in accordance with the requirement of the subpoena, the judge may by a warrant for arrest cause the witness to be apprehended and forthwith brought before the Court. (Form 141(7)) (8) On being apprehended, the witness may be detained in custody until the presence of the witness is no longer required, or the witness is released on such terms as are just, and the witness may be ordered to pay the costs arising out of the failure to attend or remain in attendance. SOR/2004-100, s. 44(E); SOR/2007-142, s. 15; SOR/2008-303, s. 18
Tax Court of Canada Rules (General Procedure) — 142
142 The Court may direct the attendance as a witness of a person who is in the custody of any other person including the custodian of any of Her Majesty’s prisons. (Form 142)
Tax Court of Canada Rules (General Procedure) — 143
143 (1) Before or at the hearing, the Court may direct that evidence of a particular fact shall be given in such manner and subject to such conditions as the Court may specify and in particular that the evidence shall be given, (a) by affidavit, (b) by statement on oath or affirmation of information and belief, (c) by the production of documents or of entries in books or of copies thereof, (d) where a fact is a matter of common knowledge, either generally or in a particular place, by the production of a newspaper which contains a statement of that fact. (2) A direction made before the hearing under subsection (1) may be set aside or varied by the judge when it appears necessary to do so in the interests of justice.
Tax Court of Canada Rules (General Procedure) — 144
144 (1) Unless these rules provide otherwise, witnesses at a hearing shall be examined orally in Court and the examination may consist of direct examination, cross-examination and re-examination. (2) The judge shall exercise reasonable control over the mode of interrogation of a witness so as to protect the witness from undue harassment or embarrassment and may disallow a question put to a witness that is vexatious or irrelevant to any matter that may properly be enquired into at the hearing. (3) The judge may, at any time, direct that a witness be recalled for further examination. (4) Where a witness appears unwilling or unable to give responsible answers, the judge may permit the party calling the witness to examine him or her by means of leading questions.
Tax Court of Canada Rules (General Procedure) — 145
Court may order that an expert conference take place in the presence of a judge. (13) A joint statement prepared by two or more expert witnesses following an expert conference is admissible in evidence at the hearing. (14) Discussions in an expert conference and documents prepared for the conference are confidential and shall not be disclosed to the judge presiding at the hearing of the appeal except with consent of the parties. (15) Unless otherwise directed by the Court, no evidence of an expert witness, including their expert report, shall be led in rebuttal of any evidence referred to in paragraph (7)(b) unless the rebuttal evidence has been reduced to writing in accordance with this section and a copy is served on the other parties not less than 60 days before the commencement of the hearing. (16) Unless otherwise directed by the Court, no evidence of an expert witness, including an expert report, shall be led in surrebuttal of any evidence tendered under subsection (15) unless the surrebuttal evidence has been reduced to writing in accordance with this section and a copy has been served on the other parties not less than 30 days before the commencement of the hearing. (17) The Court may require that some or all of the expert witnesses testify as a panel after the completion of the testimony of the non-expert witnesses of each party or at any other time that the Court determines. (18) The Court may identify matters that are within the area of expertise of the panel members and pose questions to the panel members about those matters. (19) Expert witnesses shall give their views and may be directed to comment on the views of other panel members and to make concluding statements. They may, with leave of the Court, pose questions to other panel members. (20) On completion of the testimony of the panel, panel members may be cross-examined and re-examined in the sequence directed by the Court. SOR/95-113, s. 9; SOR/2014-26, s. 18