GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Tax Court of Canada Rules (General Procedure) — 12
12 (1) The Court may extend or abridge any time prescribed by these rules or a direction, on such terms as are just. (2) A motion for a direction extending time may be made before or after the expiration of the time prescribed. (3) A time prescribed by these rules for filing, serving or delivering a document may be extended or abridged by consent in writing.
Tax Court of Canada Rules (General Procedure) — 13
13 No motion, examination, taxation of costs or other matter except a motion made without notice, shall proceed before a judge or an officer in the absence of the opposite party until thirty minutes after the time fixed for it.
Tax Court of Canada Rules (General Procedure) — 14
14 Unless otherwise directed by the Chief Justice, every office of the Court shall be open for the transaction of business each day except holidays and Saturdays, from 9 in the forenoon until 5 o’clock in the afternoon, and at such other times as the Court may, for special reason, direct. SOR/2004-100, s. 44(E)
Tax Court of Canada Rules (General Procedure) — 15
15 A document prepared for use in a proceeding shall be of good quality paper, 215 mm in width and not exceeding 279 mm in length and the text shall be printed, typewritten, written or reproduced legibly on one side only, with double spaces between the lines and a margin of approximately 40 mm on the left-hand side. SOR/2007-142, s. 2
Tax Court of Canada Rules (General Procedure) — 16
16 Subject to any order that the Court, in special circumstances, may make restricting access to a particular file by persons other than the parties to a matter before the Court, any person may, subject to appropriate supervision, and when the facilities of the Court permit without interfering with the ordinary work of the Court, (a) inspect any Court file relating to a matter before the Court; and (b) on payment of $0.40 per page, obtain a photocopy of any document on a Court file. SOR/95-113, s. 2
Tax Court of Canada Rules (General Procedure) — 16.1
16.1 (1) On motion, the Court may order that a document or part of a document shall be treated as confidential at the time of filing of the document or part of the document and determines the conditions in relation to its reproduction, destruction and non-disclosure. (2) Where the Court makes an order pursuant to subsection (1), a party or solicitor of record may have access to the confidential document or part of the confidential document only on conditions determined by the Court in relation to its reproduction, destruction and non-disclosure. (3) The order remains in effect until the Court orders otherwise. SOR/2007-142, s. 3
Tax Court of Canada Rules (General Procedure) — 17
17 Where these rules require notice to be given, it shall be given in writing.
Tax Court of Canada Rules (General Procedure) — 18
18 (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. (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 of filing; or (b) in the case of a document filed by electronic filing, the date shown on the acknowledgment of receipt issued by the Court. (3) Except as otherwise provided in these rules and unless otherwise directed by the Court, where 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. (4) 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. (5) Where 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/2007-142, s. 4; SOR/2008-303, s. 3
Tax Court of Canada Rules (General Procedure) — 19
19 (1) An affidavit used in a proceeding shall be in Form 19. (2) An affidavit shall be confined to a statement of facts within the personal knowledge of the deponent or to other evidence that the deponent could give if testifying as a witness in Court, except where these rules provide otherwise. (3) Where there is a reference in an affidavit to an exhibit, that reference shall be made by words identifying the exhibit, as, for example, “Exhibit A to this my affidavit”. (4) Where there is a reference in an affidavit to an exhibit, there shall be endorsed on or attached to the exhibit a certificate identifying the exhibit and signed by the person before whom the affidavit is sworn or affirmed, as, for example, “This is Exhibit A to the affidavit of , sworn before me the day of 20 ”. (5) Where an exhibit is referred to in an affidavit and the exhibit, (a) is referred to as being attached to the affidavit, it shall be attached to and files with the affidavit, (b) is referred to as being produced and shown to the deponent, it shall not be attached to the affidavit or filed with it, but shall be left with the Registrar for the use of the Court, and on the disposition of the matter in respect of which the affidavit was filed, the exhibit shall be returned to the counsel or party who filed the affidavit, unless the Court directs otherwise, and (c) is a document, a copy shall be served with the affidavit, unless it is not practical to do so. (6) Where it appears to a person taking an affidavit that the deponent is illiterate or blind, the person shall certify in the jurat that the affidavit was read in his or her presence to the deponent, that the deponent appeared to understand it, and that the deponent signed the affidavit or placed his or her mark on it in the presence of the person taking the affidavit. (7) Where it appears to a person taking an affidavit that the deponent does not understand the language used in the affidavit, the person shall certify in the jurat that the affidavit was interpreted to the deponent in the person’s presence by a named interpreter who took an oath or made an affirmation before him or her to interpret the affidavit correctly. (8) Any interlineation, erasure or other alteration in an affidavit shall be initialed by the person taking the affidavit and, unless so initialed, the affidavit shall not be used without leave of the presiding judge or officer. SOR/2004-100, s. 43
Tax Court of Canada Rules (General Procedure) — 20
20 Where a party is entitled to require the Registrar to carry out a duty under these rules the party may do so by filing a requisition and paying the prescribed fee, if any. (Form 20)
Tax Court of Canada Rules (General Procedure) — 21
21 (1) Every proceeding to which the general procedure in the Act applies shall be instituted by filing an originating document in the Registry (a) in Form 21(1)(a) in the case of an appeal from an assessment under the Income Tax Act , the Petroleum and Gas Revenue Tax Act , the Excise Tax Act , the Customs Act , the Air Travellers Security Charge Act , the Excise Act, 2001 or the Softwood Lumber Products Export Charge Act, 2006 ; (b) in Form 21(1)(b) in the case of an agreement for the determination of a question under section 173 of the Income Tax Act , section 310 of the Excise Tax Act , section 97.58 of the Customs Act , section 51 of the Air Travellers Security Charge Act , section 204 of the Excise Act, 2001 or section 62 of the Softwood Lumber Products Export Charge Act, 2006 ; (c) in Form 21(1)(c) in the case of an application for the determination of a question under section 174 of the Income Tax Act , section 311 of the Excise Tax Act , section 52 of the Air Travellers Security Charge Act , section 205 of the Excise Act, 2001 or section 63 of the Softwood Lumber Products Export Charge Act, 2006 ; (d) in Form 21(1)(d) in the case of an appeal 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 , (e) in Form 21(1)(e) in the case of an appeal from a confirmation or redetermination by the Minister of the Environment of the fair market value of an ecological gift under subsection 118.1(10.4) of the Income Tax Act or (f) in Form 21(1)(f) in the case of an appeal from a suspension, pursuant to subsection 188.2(1) or (2) of the Income Tax Act , of the authority of a registered charity to issue an official receipt referred to in Part XXXV of the Income Tax Regulations . (2) A notice of appeal shall be filed using one of the following methods: (a) by depositing the original and two copies of the notice of appeal with the Registry; (b) by mailing the original and two copies of the notice of appeal to the Registry; or (c) by sending a copy of the notice of appeal by fax or by electronic filing to the Registry. (3) An agreement or an application for the determination of a question shall be filed using one of the following methods: (a) by depositing the original and two copies of the document with the Registry; (b) by mailing the original and two copies of the document to the Registry; or (c) by sending a copy of the document by fax or by electronic filing to the Registry. (4) The filing fee with respect to a document referred to in subsection (2) or (3) shall be paid within five days after the receipt of the document by the Registry. SOR/92-41, s. 1; SOR/96-144, s. 1; SOR/99-209, s. 1; SOR/2004-100, s. 5; SOR/2007-142, s. 5; SOR/2008-303, s. 4
Tax Court of Canada Rules (General Procedure) — 24
24 The Deputy Attorney General of Canada shall, on behalf of the Minister of National Revenue, cause a copy of an application under section 174 of the Income Tax Act , section 311 of the Excise Tax Act , section 52 of the Air Travellers Security Charge Act , section 205 of the Excise Act, 2001 or section 63 of the Softwood Lumber Products Export Charge Act, 2006 to be served personally or by registered mail on each of the taxpayers named in the application and on any other persons who, in the opinion of the Court, are likely to be affected by the determination of the question. SOR/93-96, s. 5; SOR/2004-100, s. 6; SOR/2008-303, s. 6
Tax Court of Canada Rules (General Procedure) — 25
25 A party may join in a notice of appeal all assessments under appeal unless otherwise directed.
Tax Court of Canada Rules (General Procedure) — 26
26 Where two or more proceedings are pending in the Court and (a) they have in common a question of law or fact or mixed law and fact arising out of one and the same transaction or occurrence or series of transactions or occurrences, or (b) for any other reason, a direction ought to be made under this section, the Court may direct that, (c) the proceedings be consolidated or heard at the same time or one immediately after the other, or (d) any of the proceedings be stayed until the determination of any other of them.
Tax Court of Canada Rules (General Procedure) — 27
27 Where a direction has been made that proceedings be heard either at the same time or one immediately after the other, the judge presiding at the hearing nevertheless has the discretion to direct otherwise.
Tax Court of Canada Rules (General Procedure) — 28
28 (1) Where it is claimed by a person who is not a party to a proceeding (a) that such person has an interest in the subject matter of the proceeding, (b) that such person may be adversely affected by a judgment in the proceeding, or (c) that there exists between such person and any one or more parties to the proceeding a question of law or fact or mixed law and fact in common with one or more of the questions in issue in the proceeding, such person may move for leave to intervene. (2) On the motion, the Court shall consider whether the intervention will unduly delay or prejudice the determination of the rights of the parties to the proceeding, and the Court may, (a) allow the person to intervene as a friend of the Court and without being a party to the proceeding, for the purpose of rendering assistance to the Court by way of evidence or argument, and (b) give such direction for pleadings, discovery or costs as is just.
Tax Court of Canada Rules (General Procedure) — 29
29 (1) Where at any stage of a proceeding the interest or liability of a person who is a party to a proceeding in the Court is transferred or transmitted to another person by assignment, bankruptcy, death or other means, no other proceedings shall be instituted until the Registrar is notified of the transfer or transmission and the particulars of it. (2) On receipt of the notice and particulars referred to in subsection (1) the Registrar shall consult with the parties regarding the circumstances under which the proceeding shall continue and he shall report on these consultations to the Chief Justice. (3) The Chief Justice or a judge designated by him to deal with the matter may direct the continuation of the proceeding or give such other direction as is just. SOR/93-96, s. 6; SOR/2004-100, ss. 7 and 44(E); SOR/2008-303, s. 7
Tax Court of Canada Rules (General Procedure) — 29.1
29.1 Unless the Court orders otherwise, the representative of a party under a legal disability shall institute or continue a proceeding on behalf of that party. SOR/2008-303, s. 8
Tax Court of Canada Rules (General Procedure) — 30
30 (1) Subject to subsection (3), a party to a proceeding who is an individual may act in person or be represented by counsel. (2) Where a party to a proceeding is not an individual, that party shall be represented by counsel except with leave of the Court and on any conditions that it may determine. (3) Unless the Court orders otherwise, a person who is the representative of a party under a legal disability in a proceeding shall be represented by counsel, except where that person is also counsel acting in such a capacity. SOR/93-96, s. 7; SOR/2007-142, s. 7; SOR/2008-303, s. 9
Tax Court of Canada Rules (General Procedure) — 31
31 (1) Subject to the other provisions of this section where a party has taken any step in a proceeding by a document signed by counsel, that person shall be the counsel of record for that party until a change is effected in a manner provided for by this section. (2) A counsel of record shall act as and remain the counsel of record until, (a) the client delivers a notice under section 32, (b) such counsel has served a notice of intention to cease to act as counsel and the provisions of subsection 33(1) have been complied with, or (c) a direction removing the counsel from the record has been entered, served on the client and every other party and filed with proof of service.
Tax Court of Canada Rules (General Procedure) — 32
32 (1) A party who has a counsel of record may change the counsel of record by serving on the counsel and every other party and filing, with proof of service, a notice giving the name, address for service and telephone number of the new counsel. (2) A party acting in person may appoint a counsel of record by serving on every other party and filing, with proof of service, a notice giving the name, address for service and telephone number of the counsel of record. (3) A party who has a counsel of record may elect to act in person by serving on the counsel and every other party and filing with proof of service, a notice of intention to act in person giving the party’s address for service and telephone number.
Tax Court of Canada Rules (General Procedure) — 33
33 (1) A counsel of record may at any time before (a) a joint application has been made to fix the time and place of hearing, or (b) a proceeding has been listed for hearing, whichever is earlier, serve on a party who is the client and upon all other parties, a written notice of intention to cease to act as counsel of record which notice shall state the last known address of the client. (2) Service of the notice shall be made on the client personally or by mailing a copy to the last known address of the client. (3) Upon filing the notice with proof of service, and upon the expiry of ten days after service upon the client, the counsel shall cease to be counsel of record and his or her address shall cease to be the address for service of the client. (4) The address for service of the client shall thereafter be the address contained in the notice, until the client has filed a document that sets out another address for service.
Tax Court of Canada Rules (General Procedure) — 34
34 (1) At any time after, (a) a joint application has been made to fix the time and place of hearing, or (b) a proceeding has been listed for hearing, whichever is earlier, a counsel may move, on notice to his or her client, for a direction to remove him or her as counsel of record. (2) A notice of motion for the removal of a counsel from the record and a direction under subsection (1) shall be served on the client personally or by sending a copy by mail to the last known address of the client. (3) The direction to remove a counsel from the record shall set out the last known address of the client. (4) The address for service of the client shall thereafter be the address contained in the direction, until the client has filed a document that sets out another address for service.
Tax Court of Canada Rules (General Procedure) — 35
35 (1) No document need be served personally, unless these rules or a direction require personal service. (2) Any document that is not required to be served personally, may be served at the address for service of the party.
Tax Court of Canada Rules (General Procedure) — 36
36 (1) Where a document is to be served personally, the service shall be made, (a) by leaving a copy of the document with the person unless the person is under a legal disability; (b) on a corporation by leaving a copy of the document with an officer, director or agent of the corporation, or with a person at any place of business of the corporation who appears to be in control or management of the place of business, and (c) in any other case in such manner as the Court may, on a motion without notice, direct. (2) A person effecting personal service of a document need not produce the original document or have it in his or her possession. SOR/2008-303, s. 10
Tax Court of Canada Rules (General Procedure) — 37
37 (1) Where it appears to the Court that it is impractical for any reason to effect service of a document required to be served personally, the Court may make a direction for substituted service. (2) In a direction for substituted service, the Court shall specify when service in accordance with the direction is effective.
Tax Court of Canada Rules (General Procedure) — 38
38 (1) The address for service of a party shall be, (a) where there is a counsel of record for a party, the business address of the counsel as shown by the last document filed by the counsel that shows his or her business address, (b) in the case of the Crown, or a Minister or Deputy Minister of the Crown, where there is no counsel of record, the office of the Deputy Attorney General of Canada in Ottawa, (c) in the case of any other party, where there is no counsel of record, the address of the party as shown on the last document filed by the party that shows his or her address, being a place within Canada, or (d) where a document (which may be entitled “Change of Address for Service”) has been filed in which some other address, being a place within Canada, has been designated as an address for service, the address so designated. (2) Service of a document at an address for service may be made, (a) by mailing the document to the address for service, or (b) by leaving the document at the address for service.
Tax Court of Canada Rules (General Procedure) — 39
39 (1) Where a document is to be served by mail under these rules, the document shall be sent by registered mail. (2) Where a document may be served by mail under these rules, the document may be sent by fax. (3) In the absence of proof to the contrary, the date of service of a document sent by fax is the date of transmission. (4) In the absence of proof to the contrary, the date of service of a document other than an originating document served by mail, is the date five days after the earliest postal date appearing on the envelope or, if that date is illegible or unavailable, the date of service is the date five days after the date on the customer receipt issued by the Canada Post Corporation at the time of mailing. SOR/93-96, s. 8
Tax Court of Canada Rules (General Procedure) — 40
40 Where a document has been served in a manner other than one authorized by these rules or a direction, the Court may make a direction validating the service where the Court is satisfied that, (a) the document came to the notice of the person to be served, or (b) the document was served in such a manner that it would have come to the notice of the person to be served except for the person’s own attempts to evade service.
Tax Court of Canada Rules (General Procedure) — 41
41 (1) Service of a document may be proved by the affidavit of the person who served it. (2) Where by an enactment in force in a province, service of a document in a civil proceeding by a sheriff or bailiff may be proved otherwise than by affidavit, proof of service may be given in accordance with the enactment of the province in which the service was effected. (3) The written admission or acceptance of service of counsel of record is sufficient proof of service and need not be verified by affidavit.
Tax Court of Canada Rules (General Procedure) — 42
42 (1) Unless the person to be served has stated in writing that he or she consents to accepting service, service out of Canada shall be made in accordance with subsections (4) and (5). (2) The written statement shall be signed and dated on that day by the person consenting or, in the case of a corporation, by one of its officers or directors. (3) The written statement shall be filed in the Registry without delay after service has been effected together with an affidavit by the party effecting service regarding the manner in which service was made. (4) Subject to subsection (5), any document to be served out of Canada may be served in the manner prescribed by the law of the jurisdiction in which service is to be effected, in the manner prescribed by these Rules or in the manner prescribed in an order of the Court. (5) Where service is to be made in a contracting State to the Hague Convention on Service Abroad, and where the Convention applies in that State to matters heard by the Court, service shall be as provided by the Convention. (6) Where service is effected out of Canada, it may be proven (a) in the manner set out in section 41; (b) in the manner provided by the law of the jurisdiction in which service was effected; or (c) in accordance with the Hague Convention on Service Abroad if service is effected in a contracting State. SOR/2007-142, s. 8
Tax Court of Canada Rules (General Procedure) — 43
43 (1) In an appeal, the pleadings shall consist of the notice of appeal, the reply to the notice of appeal called “the reply” and the answer to the reply to the notice of appeal, if any, called “the answer”. (2) [Repealed, SOR/2007-142, s. 9] (3) No pleading subsequent to an answer shall be filed without the consent in writing of the opposite party or leave of the Court. SOR/2007-142, s. 9