GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Tax Court of Canada Rules (Informal Procedure) — 22
22 (1) A person is guilty of contempt of court who (a) at a hearing of the Court fails to maintain a respectful attitude, remain silent or refrain from showing approval or disapproval of the proceeding; (b) wilfully disobeys a process or order of the Court; (c) acts in such a way as to interfere with the orderly administration of justice or to impair the authority or dignity of the Court; (d) is an officer of the Court and fails to perform his or her duties; (e) is a sheriff or bailiff and does not execute a writ forthwith or does not make a return thereof; or (f) contrary to these rules and without lawful excuse, (i) refuses or neglects to obey a subpoena or to attend at the time and place appointed for his or her examination for discovery, (ii) refuses to be sworn or to affirm or to answer any question put to him or her, (iii) refuses or neglects to produce or permit to be inspected any document or other property, or (iv) refuses or neglects to answer interrogatories or to make discovery of documents. (2) Subject to subsection (6), before a person may be found in contempt of court, the person alleged to be in contempt shall be served with an order, made on the motion of a person who has an interest in the proceeding or at the Court’s own initiative, requiring the person alleged to be in contempt (a) to appear before a judge at a time and place stipulated in the order; (b) to be prepared to hear proof of the act with which the person is charged, which shall be described in the order with sufficient particularity to enable the person to know the nature of the case against the person; and (c) to be prepared to present any defence that the person may have. (3) A motion for an order under subsection (2) may be made ex parte . (4) An order may be made under subsection (2) if the Court is satisfied that there is a prima facie case that contempt has been committed. (5) An order under subsection (2) shall be personally served, together with any supporting documents, unless otherwise ordered by the Court. (6) In a case of urgency, a person may be found in contempt of court for an act committed in the presence of a judge in the exercise of his or her functions and condemned at once, provided that the person has first been called on to justify his or her behaviour. (7) A finding of contempt shall be based on proof beyond a reasonable doubt. (8) A person alleged to be in contempt may not be compelled to testify. (9) Where the Court considers it necessary, it may request the assistance of the Attorney General of Canada or any other person in relation to any proceedings for contempt. (10) Where a person is found to be in contempt, a judge may order, in addition to any other order made in respect of the proceedings, any or all of the following: (a) that the person be imprisoned for a period of less than two years; (b) that the person pay a fine; (c) that the person do or refrain from doing any act; (d) that the person’s property be sequestered; and (e) that the person pay costs. SOR/2004-101, s. 13
Tax Court of Canada Rules (Informal Procedure) — A
TAKE NOTICE THAT (name) appeals to the Court from (identify the assessment(s) (which include(s) a determination, a redetermination, a reassessment and an additional assessment) under appeal, including date of the assessment(s) and taxation year(s)) , or from the suspension, pursuant to subsection 188.2(2) of the Income Tax Act , of its authority to issue an official receipt referred to in Part XXXV of the Income Tax Regulations . A Reasons for the appeal. (Here state why you say the assessment(s) or suspension is (are) wrong.) B Statement of relevant facts in support of the appeal.
Tax Court of Canada Rules (Informal Procedure) — A
A Reasons for the appeal. (Here state why you say the assessment(s) or suspension is (are) wrong.)
Tax Court of Canada Rules (Informal Procedure) — B
B Statement of relevant facts in support of the appeal.
Tax Court of Canada Rules (Informal Procedure) — Tax Court of Canada Rules (Informal Procedure)
I ELECT to have the informal procedure provided by sections 18.1 to 18.28 of the Tax Court of Canada Act apply to this appeal.
Tax Court of Canada Rules (Informal Procedure) — Tax Court of Canada Rules (Informal Procedure)
The Registrar Tax Court of Canada 200 Kent Street Ottawa, Ontario K1A 0M1
Tax Court of Canada Rules (Informal Procedure) — Tax Court of Canada Rules (Informal Procedure)
NOTE that if the aggregate of all amounts in issue exceeds $12,000 or the amount of loss in issue exceeds $24,000 and you wish to proceed under the informal procedure, you must use Schedule 17(2).
Tax Court of Canada Rules (Informal Procedure) — Tax Court of Canada Rules (Informal Procedure)
TAKE NOTICE THAT the appellant discontinues the appeal from (identify the assessment(s) (which include(s) a determination, a redetermination, a reassessment and an additional reassessment) under appeal, including date of assessment(s) and taxation year(s)).
Tax Court of Canada Rules (Informal Procedure) — A
This is my bill of costs in the above appeal. A For services of counsel I claim the following: (a) preparation of notice of appeal, $ (b) preparation of hearing, $ (c) conducting the hearing ( ), $ (Indicate the number of half days) (d) for taxation of costs, $ B For witnesses’ fees I claim the following: $ (Please indicate the number of witnesses and attach receipts and other supporting documents) C For expert witnesses I claim the following: $ (Please attach receipts and other supporting documents) D Other disbursements: $ (Please attach receipts and other supporting documents)
Tax Court of Canada Rules (Informal Procedure) — A
A For services of counsel I claim the following: (a) preparation of notice of appeal, $ (b) preparation of hearing, $ (c) conducting the hearing ( ), $ (Indicate the number of half days) (d) for taxation of costs, $
Tax Court of Canada Rules (Informal Procedure) — (c)
(c) conducting the hearing ( ), $ (Indicate the number of half days)
Tax Court of Canada Rules (Informal Procedure) — B
B For witnesses’ fees I claim the following: $ (Please indicate the number of witnesses and attach receipts and other supporting documents)
Tax Court of Canada Rules (Informal Procedure) — Tax Court of Canada Rules (Informal Procedure)
(Please indicate the number of witnesses and attach receipts and other supporting documents)
Tax Court of Canada Rules (Informal Procedure) — C
C For expert witnesses I claim the following: $ (Please attach receipts and other supporting documents)
Tax Court of Canada Rules (Informal Procedure) — Tax Court of Canada Rules (Informal Procedure)
(Please attach receipts and other supporting documents)
Tax Court of Canada Rules (Informal Procedure) — D
D Other disbursements: $ (Please attach receipts and other supporting documents)
Tax Court of Canada Rules (Informal Procedure) — Tax Court of Canada Rules (Informal Procedure)
TAKE NOTICE THAT the appellant elects that the informal procedure under the Act shall apply to the appeal.
Tax Court of Canada Rules (Informal Procedure) — A
TAKE NOTICE THAT (name) appeals to the Court from (identify the assessment(s) (which include(s) a determination, a redetermination, a reassessment and an additional assessment) under appeal, including date of the assessment(s) and taxation year(s)). A Reasons for the appeal. Here state why you say the assessment(s) is (are) wrong. B Statement of relevant facts in support of the appeal.
Tax Court of Canada Rules (Informal Procedure) — A
A Reasons for the appeal. Here state why you say the assessment(s) is (are) wrong.
Tax Court of Canada Rules (Informal Procedure) — Tax Court of Canada Rules (Informal Procedure)
I ELECT to have the informal procedure under the Act apply to this appeal and for this purpose I elect, in accordance with section 17, to limit the appeal to $12,000 as being the aggregate of all amounts in issue in this appeal or, where the amount in issue is a loss, to limit the amount of that loss to $24,000.
Tax Court of Canada Rules (Informal Procedure) — Tax Court of Canada Rules (Informal Procedure)
APPLICATION FOR EXTENSION OF TIME FOR THE SERVING OF A NOTICE OF OBJECTION
Tax Court of Canada Rules (Informal Procedure) — Tax Court of Canada Rules (Informal Procedure)
I HEREBY apply for an order extending the time within which a notice of objection to an assessment (here identify the assessment(s) (which include(s) a determination, a redetermination, a reassessment and an additional assessment) and the period to which the assessment(s) relate(s)) may be served.
Tax Court of Canada Rules (Informal Procedure) — Tax Court of Canada Rules (Informal Procedure)
Here state why it was not possible to serve the notice of objection within the time specified for doing so and any other relevant reasons in support of the application. *
Tax Court of Canada Rules (Informal Procedure) — Tax Court of Canada Rules (Informal Procedure)
APPLICATION FOR EXTENSION OF TIME FOR MAKING A REQUEST TO THE MINISTER
Tax Court of Canada Rules (Informal Procedure) — Tax Court of Canada Rules (Informal Procedure)
I HEREBY apply for an order extending the time within which I may make a request to the Minister for (here identify whether it is for an assessment, a reassessment, an additional assessment or a determination and the avoidance transaction(s) to which it relates).
Tax Court of Canada Rules (Informal Procedure) — Tax Court of Canada Rules (Informal Procedure)
Here state why it was not possible to make the request within the 180 days after the day of mailing of the notice of assessment, reassessment, additional assessment or determination, as the case may be, and any other relevant reasons in support of the application. *
Tax Court of Canada Rules (Informal Procedure) — Tax Court of Canada Rules (Informal Procedure)
APPLICATION FOR EXTENSION OF TIME WITHIN WHICH AN APPEAL MAY BE INSTITUTED
Tax Court of Canada Rules (Informal Procedure) — Tax Court of Canada Rules (Informal Procedure)
I HEREBY apply for an order extending the time within which an appeal may be instituted (identify the assessment(s) (which include(s) a determination, a redetermination, a reassessment and an additional assessment) and the period to which the assessment(s) relate(s)).
Tax Court of Canada Rules (Informal Procedure) — Tax Court of Canada Rules (Informal Procedure)
Here set out the reasons why the appeal to the Court was not instituted before the expiration of 90 days after the day the notice of assessment was mailed and any other relevant reasons in support of the application. *
Tax Court of Canada Rules (Informal Procedure) — Tax Court of Canada Rules (Informal Procedure)
APPLICATION FOR THE POSTPONEMENT OF A PERIOD OF SUSPENSION OF THE AUTHORITY TO ISSUE OFFICIAL RECEIPTS
Tax Court of Canada Rules (Informal Procedure) — Tax Court of Canada Rules (Informal Procedure)
( Name of registered charity ) hereby applies for an order postponing the period of suspension of its authority to issue official receipts referred to in Part XXXV of the Income Tax Regulations , until such time as the Court orders.
Tax Court of Canada Rules (Informal Procedure) — Tax Court of Canada Rules (Informal Procedure)
The notice of suspension and the notice of objection to the suspension are attached to this application.
Tax Court of Canada Rules (Informal Procedure) — Tax Court of Canada Rules (Informal Procedure)
The reasons for applying for a postponement are: ( list reasons here ).
Tax Court of Canada Rules (Informal Procedure) — Tax Court of Canada Rules (Informal Procedure)
The relevant facts in support of this application are: ( list relevant facts here ).
Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan — *
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 Pension Appeals Board Rules of Procedure (Contributions and Coverage) , C.R.C., c. 389, except in respect of any appeals or proceedings instituted before January 1, 1991, and a copy of the proposed Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan , 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
Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan — **
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 Pension Appeals Board Rules of Procedure (Contributions and Coverage) , C.R.C., c. 389, except in respect of any appeals or proceedings instituted before that date; and (b) makes, effective January 1, 1991, the annexed Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan , 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 of Procedure respecting the Canada Pension Plan — (a)
(a) revokes, effective January 1, 1991, the Pension Appeals Board Rules of Procedure (Contributions and Coverage) , C.R.C., c. 389, except in respect of any appeals or proceedings instituted before that date; and
Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan — (b)
(b) makes, effective January 1, 1991, the annexed Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan , in substitution therefor.
Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan — (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 Pension Appeals Board Rules of Procedure (Contributions and Coverage) , C.R.C., c. 389, except in respect of any appeals or proceedings instituted before that date; and (b) the making, by the rules committee of the Tax Court of Canada, effective January 1, 1991, of the annexed Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan , in substitution therefor. * R.S., c. 51 (4th Supp.), s. 6
Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan — (a)
(a) the revocation, by the rules committee of the Tax Court of Canada, effective January 1, 1991, of the Pension Appeals Board Rules of Procedure (Contributions and Coverage) , C.R.C., c. 389, except in respect of any appeals or proceedings instituted before that date; and
Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan — (b)
(b) the making, by the rules committee of the Tax Court of Canada, effective January 1, 1991, of the annexed Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan , in substitution therefor.
Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan — 1
1 These rules may be cited as the Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan .
Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan — 2
2 In these rules, Act means the Canada Pension Plan ; ( Loi ) appellant means an employee or employer, or the representative of either of them, who appeals under section 28 of the Act; ( appelant ) 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 ) fax means to transmit a facsimile of printed matter electronically or a document so transmitted; ( télécopie ) intervener means a person affected by a determination by, or a decision on an appeal to, the Minister under section 27 of the Act and who has intervened in an appeal; ( intervenant ) 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/93-98, s. 1; SOR/2004-98, s. 1; SOR/2007-145, s. 1; SOR/2008-305, s. 1(E)
Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan — Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan
Act means the Canada Pension Plan ; ( Loi )
Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan — Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan
appellant means an employee or employer, or the representative of either of them, who appeals under section 28 of the Act; ( appelant )
Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan — Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan
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 )
Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan — Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan
fax means to transmit a facsimile of printed matter electronically or a document so transmitted; ( télécopie )
Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan — Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan
intervener means a person affected by a determination by, or a decision on an appeal to, the Minister under section 27 of the Act and who has intervened in an appeal; ( intervenant )
Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan — Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan
Minister means the Minister of National Revenue; ( ministre )
Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan — Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan
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 )
Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan — Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan
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 )
Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan — 3
3 These rules shall be liberally construed to secure the just, least expensive and most expeditious determination of every appeal on its merits.
Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan — 4
4 These rules apply to appeals brought under section 28 of the Act.
Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan — 4.1
4.1 (1) An associate judge of the Court has all the powers of a judge of the Court under these Rules. (2) Any associate judge may sit and act at any time and at any place in Canada for the transaction of the business of the Court, and, where the associate judge so sits or acts, that associate judge constitutes the Court. SOR/2023-151, s. 3
Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan — 5
5 (1) An appeal by an appellant from a ruling or a decision made by, or a decision on an appeal to, the Minister shall be instituted within the time period set out in subsection 28(1) of the Act, which is 90 days after the ruling or decision is communicated to the appellant, or within any longer time that the Court on application made to it within 90 days after the expiration of those 90 days allows. (2) Where a ruling or decision referred to in subsection (1) is communicated by mail, the date of communication is the date it is mailed and, in the absence of evidence to the contrary, the date of mailing is that date specified on the ruling or decision. (3) An appeal referred to in subsection (1) shall be made in writing and shall set out, in general terms, the reasons for the appeal and the relevant facts, but no special form of pleadings is required. (4) An appeal referred to in subsection (1) shall be instituted by filing a notice of appeal, which may be in the form set out in Schedule 5, using one of the following methods: (a) depositing the notice with the Registry; (b) sending it by mail to the Registry; or (c) sending it by fax or by electronic filing to the Registry. (5) to (8) [Repealed, SOR/2008-305, s. 3] SOR/99-213, s. 1; SOR/2007-145, s. 2; SOR/2008-305, s. 3
Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan — 5.1
5.1 Except as otherwise provided in these rules and unless otherwise directed by the Court, a document other than a notice of appeal may be filed using one of the following methods: (a) depositing it with the Registry; (b) sending it by mail to the Registry; or (c) sending it by fax or by electronic filing to the Registry. SOR/2007-145, s. 3; SOR/2008-305, s. 4
Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan — 5.2
5.2 Except as otherwise provided in these rules and unless otherwise directed by the Court, the date of filing of a document is deemed to be (a) in the case of a document filed with the Registry or sent by mail or by fax, the date shown by the date received stamp placed on the document by the Registry at the time it is received; or (b) in the case of a document filed by electronic filing, the date shown on the acknowledgment of receipt issued by the Court. SOR/2008-305, s. 4
Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan — 5.3
5.3 (1) Except as otherwise provided in these rules and unless otherwise directed by the Court, when a document is filed by electronic filing, the copy of the document that is printed by the Registry and placed in the Court file is deemed to be the original version of the document. (2) A party who files a document by electronic filing shall, if required by these rules or at the request of a party or the Court, provide a paper copy of the document and file it with the Registry. (3) If the Registry has no record of the receipt of a document, it is deemed not to have been filed, unless the Court directs otherwise. SOR/2008-305, s. 4