GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
Attached to this request is a copy of each of the documents referred to above. (Where it is not practical to attach a copy or where the party already has a copy, state which documents are not attached and give the reason for not attaching them.)
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
YOU MUST RESPOND TO THIS REQUEST by serving a response to request to admit in Form 131 WITHIN FIFTEEN DAYS after this request is served on you. If you fail to do so, you will be deemed to admit, for the purposes of this proceeding only, the truth of the facts and the authenticity of the documents set out above.
Tax Court of Canada Rules (General Procedure) — 1
In response to your request to admit dated (date), the (identify party responding to the request): 1 Admits the truth of facts numbers
Tax Court of Canada Rules (General Procedure) — 2
2 Admits the authenticity of documents numbers
Tax Court of Canada Rules (General Procedure) — 4
4 Denies the authenticity of documents numbers
Tax Court of Canada Rules (General Procedure) — 5
5 Refuses to admit the truth of facts numbers for the following reasons: (Set out reason for refusing to admit each fact.)
Tax Court of Canada Rules (General Procedure) — 6
6 Refuses to admit the authenticity of documents numbers for the following reasons: (Set out reason for refusing to admit each document.)
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
YOU ARE REQUIRED TO ATTEND TO GIVE EVIDENCE IN COURT at the hearing of this proceeding on (day), (date), at (time), at (address), and to remain until your attendance is no longer required.
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
YOU ARE REQUIRED TO BRING WITH YOU and produce at the hearing the following documents and things: (Set out the nature and date of each document and thing and give particulars sufficient to identify each document and thing.)
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
IF YOU FAIL TO ATTEND OR TO REMAIN IN ATTENDANCE AS REQUIRED BY THIS SUBPOENA, A WARRANT MAY BE ISSUED FOR YOUR ARREST.
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
This subpoena was issued at the request of, and inquiries may be directed to: (Name, address and telephone number of examining counsel or party serving subpoena)
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
TO: (designated sheriff, peace officer or other officer of the Court)
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
WHEREAS the witness (name), of (address), was served with a subpoena to give evidence at the hearing of this proceeding, and the proper witness fees and expenses were paid or tendered,
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
AND WHEREAS the witness failed to obey the subpoena, and I am satisfied that the evidence of the witness is material to this proceeding,
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
YOU ARE DIRECTED TO ARREST and bring the witness (name of witness) before the Court to give evidence in this proceeding, and if the Court is not then sitting or if the witness cannot be brought forthwith before the Court, to deliver the witness to a correctional institution or other secure facility, to be admitted and detained there until the witness can be brought before the Court.
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
DIRECTION FOR ATTENDANCE OF WITNESS IN CUSTODY
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
TO THE OFFICERS OF (name of correctional institution) AND TO ALL PEACE OFFICERS
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
WHEREAS it appears that the evidence of the witness (name) who is detained in custody, is material to this proceeding,
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
THIS COURT DIRECTS that the witness (name) be brought before this Court on (day), (date) at (time) at (address) to give evidence on behalf of the (identify party) and that the witness be returned and readmitted immediately thereafter to the correctional institution or other facility from which the witness was brought.
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
CERTIFICATE CONCERNING CODE OF CONDUCT FOR EXPERT WITNESSES
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
I, ( name ), having been named as an expert witness by the ( party ), certify that I have read the Code of Conduct for Expert Witnesses set out in Schedule III to the Tax Court of Canada Rules (General Procedure) and agree to be bound by it.
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
AGREEMENT TO BE BOUND BY FINAL DECISION IN A LEAD CASE
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
The ( party ), ( name ), agrees to be bound by the final decision in the lead case or lead cases, in whole ( specify ) or in part ( specify ), with a final decision being defined as one from which there is no further right of appeal.
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
If the Appellant is represented by counsel, counsel and the Appellant must sign this form. If the Appellant is not represented by counsel, this form is signed only by the Appellant.
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
NOTICE OF APPOINTMENT FOR TAXATION OF COSTS TO THE PARTIES
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
I HAVE MADE AN APPOINTMENT to tax the costs of (identify party), a copy of whose bill of costs is attached to this notice, on (day), (date), at (time), at (address).
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
NOTICE TO DELIVER A BILL OF COSTS FOR TAXATION
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
I HAVE MADE AN APPOINTMENT at the request of (identify party who obtained appointment) to tax the costs of (identify party entitled to costs and what costs are to be taxed) on (day), (date), at (time), at (address).
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
YOU ARE REQUIRED to file your bill of costs with me and serve your bill of costs on every party interested in the taxation at least seven days before the above date.
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
I CERTIFY that I have taxed the party and party costs of (identify party) in this proceeding (or as may be) under the authority of (give particulars of direction or specify section or statutory provision), and I ALLOW THE SUM OF $
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
(To be presented to the Registry in triplicate with cheque or other instrument for money being paid in.)
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
Pursuant to ( here insert reference to Court order, statutory provision or rule authorizing or requiring payment into court ), the undersigned hereby tenders the attached cheque ( or other instrument ) in the sum of $ , Canadian currency, payable to the Receiver General of Canada as a payment into court for ( here insert purpose or object of payment into court ).
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
Dated at this day of 20 (Name, address and telephone number of counsel or party tendering payment)
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
Receipt of the above cheque or other instrument acknowledged at the office of the Registry this day of , 20
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
(If the Registry is not satisfied that payment is in order it shall, if requested, give a separate receipt for instrument and tender document.)
Tax Court of Canada Rules (General Procedure) — 1
1 Subject to section 1.1, for purposes of this Tariff and Tariff B, there are three classes of proceedings as follows: (a) Class A proceedings which include (i) appeals in which the aggregate of all amounts in issue is less than $50,000, and (ii) appeals in which a loss has been determined under subsection 152(1.1) of the Income Tax Act and the amount that is in issue is less than $100,000; and (b) Class B proceedings which include (i) appeals in which the aggregate of all amounts in issue is $50,000 or more but less than $150,000, (ii) appeals in which a loss has been determined under subsection 152(1.1) of the Income Tax Act and the amount that is in issue is $100,000 or more but less than $300,000, (iii) a reference under section 173 or 174 of the Income Tax Act , section 310 or 311 of the Excise Tax Act , section 97.58 of the Customs Act , section 51 or 52 of the Air Travellers Security Charge Act , section 204 or 205 of the Excise Act, 2001 or section 62 or 63 of the Softwood Lumber Products Export Charge Act, 2006 , and (iv) any proceeding not otherwise specifically provided for under this section; and (c) Class C proceedings which include (i) appeals in which the aggregate of all amounts in issue is $150,000, or more, and (ii) appeals in which a loss has been determined under subsection 152(1.1) of the Income Tax Act and the amount that is in issue is $300,000 or more.
Tax Court of Canada Rules (General Procedure) — 1.1
1.1 For the purposes of applying this Tariff and Tariff B with respect to appeals from a determination or redetermination of the fair market value of an object by the Canadian Cultural Property Export Review Board established under the Cultural Property Export and Import Act , or from a confirmation or redetermination of the fair market value of an ecological gift by the Minister of the Environment pursuant to subsection 118.1(10.4) of the Income Tax Act , the three classes of proceedings are as follows: (a) Class A, where the amount in issue is less than $50,000; (b) Class B, where the amount in issue is $50,000 or more but less than $150,000; and (c) Class C, where the amount in issue is $150,000 or more.
Tax Court of Canada Rules (General Procedure) — 2
2 (1) The party who commences a proceeding shall pay to the Registry: (a) in the case of a Class A proceeding — $250; (b) in the case of a Class B proceeding — $400; and (c) in the case of a Class C proceeding — $550. (2) Subsection (1) shall come into force on March 15, 1995, and applies to proceedings instituted on or after that date.
Tax Court of Canada Rules (General Procedure) — 4
4 (1) A witness, other than a witness who appears to give evidence as an expert, is entitled to be paid by the party who arranged for his or her attendance $75 per day, plus reasonable and proper transportation and living expenses. (1.1) An amount is not payable under subsection (1) in respect of an appellant unless the appellant is called upon to testify by counsel for the respondent. (2) The party who arranges for the attendance of a witness may pay such witness, in lieu of the amount prescribed by subsection 4(1) of this Tariff a larger reasonable amount for attending as witness in that proceeding, but he must, forthwith after he makes such payment, or makes payment of the excess of the amount over the amount provided for in subsection 4(1) of this Tariff, file in the Court Office a statement of that payment and of the way in which he satisfied himself as to the amount payable under this subsection.
Tax Court of Canada Rules (General Procedure) — 5
5 (1) When a witness, other than a party, is called on to give evidence in consequence of any professional or technical services rendered by that witness, there shall be substituted for the amount of $75 in subsection 4(1) of this Tariff an amount not exceeding $350 per day subject to increase in the discretion of the taxing officer but otherwise section 4 is applicable to such a witness. (2) In lieu of making a payment under section 4 of this Tariff, there may be paid to a witness who appears to give evidence as an expert a reasonable payment not exceeding $300 per day, unless the taxing officer otherwise directs, for the services performed by the witness in preparing to give evidence and giving evidence.
Tax Court of Canada Rules (General Procedure) — 6
6 No payment shall be made to or received by a witness for what a witness has done in preparing to give evidence or giving evidence except as permitted by this Tariff.
Tax Court of Canada Rules (General Procedure) — 7
7 For the purpose of this Tariff, a party arranges for the attendance of a witness by causing a subpoena to be served on the witness or by arranging either directly or indirectly to have the witness attend.
Tax Court of Canada Rules (General Procedure) — 8
8 A sheriff or bailiff may take and receive for a service rendered by him the fees or allowances permitted by law for a like service in the superior court of the province (territory) in which the service was rendered.
Tax Court of Canada Rules (General Procedure) — 9
9 A commissioner for taking evidence or before whom an examination for discovery is taken or other person performing a similar function, other than a salaried officer of the Court, may be paid by the party who arranged for his services: (a) if the services are performed in Canada, such fees and allowances as are payable for similar services in the superior court of the province (territory) in which the services are performed, and (b) if the services are performed outside Canada, the amount reasonably necessary in order to obtain the services of a properly qualified person.
Tax Court of Canada Rules (General Procedure) — 1
1 (1) The following amounts may be allowed for services of counsel: (a) for all services in a proceeding prior to examination for discovery not otherwise listed in the following paragraphs, Class A: $350 Class B: $525 Class C: $700 (b) for a discovery of documents or inspection of property, Class A: $100 Class B: $150 Class C: $200 (c) for a motion, examination for discovery, taxation of costs, taking evidence before hearing or cross-examination on an affidavit (including preparation), for each day or part day, Class A: $350 Class B: $525 Class C: $700 (d) for preparation for and attendance at a pre-hearing conference, all classes: $350 (e) for preparation for and attendance at a status hearing, all classes: $125 (f) for an agreed statement of facts, an agreement regarding documents or a notice to admit, Class A: $250 Class B: $375 Class C: $500 (g) for preparation for hearing, Class A: $350 Class B: $625 Class C: $950 (h) for conduct of the hearing, for each day or part day, Class A: $1,000 Class B: $1,500 Class C: $2,000 and, in the discretion of the taxing officer, a fee may be allowed for second counsel, which shall not exceed 50 per cent of the amount set out in this paragraph for first counsel; (i) for all services after judgment, Class A: $150 Class B: $300 Class C: $450 (2) The amounts that may be allowed for disbursements are all disbursements made under Tariff A of this Schedule and all other disbursements essential for the conduct of the proceeding, including the cost of obtaining copies of any documents or authorities prepared for or by a party for the use of the Court and supplied to any opposite party, which in the absence of proof to the contrary will be presumed to be 20 cents per page.
Tax Court of Canada Rules (General Procedure) — 1
1 An expert witness has an overriding duty to assist the Court impartially on matters relevant to his or her area of expertise.
Tax Court of Canada Rules (General Procedure) — 2
2 This duty overrides any duty to a party to the proceeding, including the person retaining the expert witness. An expert witness must be independent and objective and must not be an advocate for a party.
Tax Court of Canada Rules (General Procedure) — 3
3 An expert report referred to in subsection 145(1) of the Rules shall include (a) a statement of the issues addressed; (b) a description of the qualifications of the expert on the issues addressed; (c) the expert’s current curriculum vitae attached as a schedule; (d) the facts and assumptions on which the opinions in the report are based; (e) a summary of the opinions expressed; (f) in the case of a report that is provided in response to another expert’s report, an indication of the points of agreement and disagreement with the other expert’s opinions; (g) the reasons for each opinion expressed; (h) any literature or other materials specifically relied on in support of the opinions; (i) a summary of the methodology used, including any examinations, tests or other investigations on which the expert has relied, including details of the qualifications of the person who carried them out, and whether a representative of any other party was present; and (j) any caveats or qualifications necessary to render the report complete and accurate, including those relating to any insufficiency of data or research and an indication of any matters that fall outside the expert’s field of expertise.
Tax Court of Canada Rules (General Procedure) — 4
4 An expert witness must report without delay to persons in receipt of the expert report any material changes affecting the expert’s qualifications or the opinions expressed or the data contained in the expert report.
Tax Court of Canada Rules (General Procedure) — 5
5 An expert witness who is ordered by the Court to confer with another expert witness shall (a) exercise independent, impartial and objective judgment on the issues addressed; (b) endeavour to clarify with the other expert witness the points on which they agree and those on which their views differ; and (c) not act on any instruction or request to withhold or avoid agreement with another expert witness.
Tax Court of Canada Rules (Informal Procedure) — *
Whereas, pursuant to subsection 22(3) * of the Tax Court of Canada Act , the rules committee of the Tax Court of Canada published a notice of the proposed revocation of the Tax Review Board Rules , C.R.C., c. 1513, and the Tax Court of Canada Rules of Practice and Procedure for the Award of Costs (Income Tax Act) ** , except in respect of any appeals or proceedings instituted before January 1, 1991, and a copy of the proposed Tax Court of Canada Rules (General Procedure) and the proposed Tax Court of Canada Rules (Informal Procedure) , substantially in the form annexed hereto, in the Canada Gazette Part I on April 21, 1990, and invited any interested person to make representations to the rules committee with respect thereto; * R.S., c. 51 (4th Supp.), s. 7 ** SOR/85-119, 1985 Canada Gazette Part II, p. 1021
Tax Court of Canada Rules (Informal Procedure) — ***
Therefore, the rules committee of the Tax Court of Canada, pursuant to section 20 *** of the Tax Court of Canada Act and subject to the approval of the Governor in Council, hereby *** R.S., c. 51 (4th Supp.), s. 6 (a) revokes, effective January 1, 1991, the Tax Review Board Rules , C.R.C., c. 1513, and the Tax Court of Canada Rules of Practice and Procedure for the Award of Costs (Income Tax Act) , approved by Order in Council P.C. 1985-183 on January 24, 1985 ** , except in respect of any appeals or proceedings instituted before January 1, 1991; and (b) makes, effective January 1, 1991, the annexed Tax Court of Canada Rules (General Procedure) and Tax Court of Canada Rules (Informal Procedure) , in substitution therefor. Dated this 7th day of September 1990 J.-C. Couture, Chief Judge D. H. Christie, Associate Chief Judge M. J. Bonner A. Garon Helen C. Turner Maurice Regnier, Q.C.
Tax Court of Canada Rules (Informal Procedure) — (a)
(a) revokes, effective January 1, 1991, the Tax Review Board Rules , C.R.C., c. 1513, and the Tax Court of Canada Rules of Practice and Procedure for the Award of Costs (Income Tax Act) , approved by Order in Council P.C. 1985-183 on January 24, 1985 ** , except in respect of any appeals or proceedings instituted before January 1, 1991; and
Tax Court of Canada Rules (Informal Procedure) — (b)
(b) makes, effective January 1, 1991, the annexed Tax Court of Canada Rules (General Procedure) and Tax Court of Canada Rules (Informal Procedure) , in substitution therefor.
Tax Court of Canada Rules (Informal Procedure) — (a)
His Excellency the Governor General in Council, on the recommendation of the Minister of Justice, pursuant to subsection 20(1) * of the Tax Court of Canada Act , is pleased hereby to approve (a) the revocation, by the rules committee of the Tax Court of Canada, effective January 1, 1991, of the Tax Review Board Rules , C.R.C., c. l5l3, and the Tax Court of Canada Rules of Practice and Procedure for the Award of Costs (Income Tax Act) , approved by Order in Council P.C. 1985-183 on January 24, 1985 ** , except in respect of any appeals or proceedings instituted before January 1, 1991; and (b) the making, by the rules committee of the Tax Court of Canada, effective January 1, 1991, of the Tax Court of Canada Rules (General Procedure) and the Tax Court of Canada Rules (Informal Procedure) , in substitution therefor. * R.S., c. 51 (4th Supp.), s. 6 ** SOR/85-119, 1985 Canada Gazette Part II, p. 1021
Tax Court of Canada Rules (Informal Procedure) — (a)
(a) the revocation, by the rules committee of the Tax Court of Canada, effective January 1, 1991, of the Tax Review Board Rules , C.R.C., c. l5l3, and the Tax Court of Canada Rules of Practice and Procedure for the Award of Costs (Income Tax Act) , approved by Order in Council P.C. 1985-183 on January 24, 1985 ** , except in respect of any appeals or proceedings instituted before January 1, 1991; and
Tax Court of Canada Rules (Informal Procedure) — (b)
(b) the making, by the rules committee of the Tax Court of Canada, effective January 1, 1991, of the Tax Court of Canada Rules (General Procedure) and the Tax Court of Canada Rules (Informal Procedure) , in substitution therefor.
Tax Court of Canada Rules (Informal Procedure) — 1
1 These rules may be cited as the Tax Court of Canada Rules (Informal Procedure) .
Tax Court of Canada Rules (Informal Procedure) — 2
2 In these rules, Act means the Tax Court of Canada Act ; ( Loi ) assessment includes a determination, a redetermination, a reassessment, and an additional assessment; ( cotisation ) counsel means every person who may practise as a barrister, advocate, attorney or solicitor in any of the provinces; ( avocat ) electronic filing means the act of filing, by electronic means, through the Court’s website ( www.tcc-cci.gc.ca ) or any other website referred to in a direction issued by the Court, any document listed on those sites; ( dépôt électronique ) Minister means the Minister of National Revenue; ( ministre ) Registrar means the person appointed as Registrar of the Court by the Chief Administrator of the Courts Administration Service in consultation with the Chief Justice; ( greffier ) Registry means the Registry established by the Chief Administrator of the Courts Administration Service at the principal office of the Court at 200 Kent Street, 2nd Floor, Ottawa, Ontario K1A 0M1 (telephone: (613) 992-0901 or 1-800-927-5499; fax: (613) 957-9034; website: www.tcc-cci.gc.ca ) or at any other local office of the Court specified in notices published by the Court. ( greffe ) SOR/93-97, s. 1; SOR/95-114, s. 1; SOR/2004-101, s. 1; SOR/2007-143, s. 1; SOR/2008-302, s. 1(E)
Tax Court of Canada Rules (Informal Procedure) — Tax Court of Canada Rules (Informal Procedure)
Act means the Tax Court of Canada Act ; ( Loi )