GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Tax Court of Canada Rules (General Procedure) — 172.4
172.4 (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/2004-100, s. 24
Tax Court of Canada Rules (General Procedure) — 174
174 There shall be kept at the office of the Court in Ottawa, all books and records necessary for recording and entering all proceedings of the Court.
Tax Court of Canada Rules (General Procedure) — 175
175 (1) The seal of the Court shall be one that has been approved by the Court and shall be kept in the Registry at Ottawa. (2) If the Chief Justice so authorized there shall be made one or more facsimiles of the seal of the Court to be used as directed by the Chief Justice. (3) A failure to use the seal as directed shall not invalidate a document unless such failure has resulted in prejudice to the person attacking the validity of the document. SOR/2004-100, s. 44(E)
Tax Court of Canada Rules (General Procedure) — 176
176 (1) The Registry shall collect the fees prescribed in Schedule II, Tariff A. (2) Witnesses shall be entitled to be paid the fees and expenses prescribed in Schedule II, Tariff A. (3) Sheriffs, bailiffs and commissioners shall be entitled to be paid the fees and expenses prescribed in Schedule II, Tariff A. (4) The Registrar shall charge $0.40 per page for a photocopy of any document on a Court file supplied by the Registrar to a party or other interested person entitled thereto.
Tax Court of Canada Rules (General Procedure) — 178
178 In the absence of proof to the contrary, the date of serving or mailing a document sent from the Registry by registered mail is the date that appears on the relevant registration receipt that is kept as part of the records of the Registry. SOR/96-503, s. 5
Tax Court of Canada Rules (General Procedure) — 1
I, (full name of deponent), of the (City, Town, etc.) of , in the (Province, Territory, etc.) of , (where the deponent is a party or the counsel, officer, director, member or employee of a party, set out the deponent’s capacity), MAKE OATH AND SAY (or AFFIRM): 1 (Set out the statements of fact in consecutively numbered paragraphs, with each paragraph being confined as far as possible to a particular statement of fact.)
Tax Court of Canada Rules (General Procedure) — 1
1 (Set out the statements of fact in consecutively numbered paragraphs, with each paragraph being confined as far as possible to a particular statement of fact.)
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
I REQUIRE (set out a concise statement of what is sought and include all particulars necessary for the Registrar to act. Where what is sought is authorized by a direction, refer to the direction in the requisition and attach a copy of the direction. Where an affidavit or other document must be filed with the requisition, refer to it in the requisition and attach it.)
Tax Court of Canada Rules (General Procedure) — (a)
(a) In the case of an individual state home address in full and in the case of a corporation state address in full of principal place of business in the province in which the appeal is being instituted,
Tax Court of Canada Rules (General Procedure) — (b)
(b) Identify the assessment(s) under appeal: include date of assessment(s) and, if the appeal is under the Income Tax Act , include taxation year(s) or, if the appeal is under 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 , include the period to which the assessment(s) relate(s),
Tax Court of Canada Rules (General Procedure) — (c)
(c) Relate the material facts relied on,
Tax Court of Canada Rules (General Procedure) — (e)
(e) Refer to the statutory provisions relied on,
Tax Court of Canada Rules (General Procedure) — (f)
(f) Set forth the reasons the appellant intends to rely on,
Tax Court of Canada Rules (General Procedure) — (a)
IN THE MATTER of an agreement that a question should be determined by the Court 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 , as the case may be. (a) If the taxpayer is an individual state home address in full and in the case of a corporation state address in full of its principal place of business in the province or territory in which the reference is instituted, (b) Identify the assessment(s) to which the reference relates, (c) Relate the material facts that give rise to the reference, (d) Specify the question of law, fact or mixed law and fact that the parties agree should be determined by the Court, (e) Set forth in separate paragraphs the determination that Her Majesty and the taxpayer are seeking, (f) Refer in separate paragraphs to the statutory provisions relied on by Her Majesty and the taxpayer, and (g) Date of reference.
Tax Court of Canada Rules (General Procedure) — (a)
(a) If the taxpayer is an individual state home address in full and in the case of a corporation state address in full of its principal place of business in the province or territory in which the reference is instituted,
Tax Court of Canada Rules (General Procedure) — (b)
(b) Identify the assessment(s) to which the reference relates,
Tax Court of Canada Rules (General Procedure) — (c)
(c) Relate the material facts that give rise to the reference,
Tax Court of Canada Rules (General Procedure) — (d)
(d) Specify the question of law, fact or mixed law and fact that the parties agree should be determined by the Court,
Tax Court of Canada Rules (General Procedure) — (e)
(e) Set forth in separate paragraphs the determination that Her Majesty and the taxpayer are seeking,
Tax Court of Canada Rules (General Procedure) — (f)
(f) Refer in separate paragraphs to the statutory provisions relied on by Her Majesty and the taxpayer, and
Tax Court of Canada Rules (General Procedure) — (a)
IN THE MATTER of an application by the Minister of National Revenue made 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 , as the case may be, for the determination of a question. (a) The names and addresses of the taxpayers who it is intended shall be bound by the determination of the question. If a taxpayer is an individual state home address in full and if a taxpayer is a corporation state the address in full of its principal place of business in the province or territory in which the reference is instituted, (b) Identify the assessments or proposed assessments in respect of which the determination is sought, (c) Specify the question of law, fact or mixed law and fact in respect of which a determination is sought, (d) Relate the facts and reasons on which the Minister relies and has based or intends to base assessments of tax payable by each of the taxpayers named in the application, (e) Refer to the statutory provisions that the applicant relies on, and (f) Date of reference.
Tax Court of Canada Rules (General Procedure) — (a)
(a) The names and addresses of the taxpayers who it is intended shall be bound by the determination of the question. If a taxpayer is an individual state home address in full and if a taxpayer is a corporation state the address in full of its principal place of business in the province or territory in which the reference is instituted,
Tax Court of Canada Rules (General Procedure) — (b)
(b) Identify the assessments or proposed assessments in respect of which the determination is sought,
Tax Court of Canada Rules (General Procedure) — (c)
(c) Specify the question of law, fact or mixed law and fact in respect of which a determination is sought,
Tax Court of Canada Rules (General Procedure) — (d)
(d) Relate the facts and reasons on which the Minister relies and has based or intends to base assessments of tax payable by each of the taxpayers named in the application,
Tax Court of Canada Rules (General Procedure) — (e)
(e) Refer to the statutory provisions that the applicant relies on, and
Tax Court of Canada Rules (General Procedure) — (b)
(b) Quote the text of the certificate issued by the Canadian Cultural Property Export Review Board that includes the determination or redetermination of the fair market value of the object that is being appealed,
Tax Court of Canada Rules (General Procedure) — (c)
(c) Specify what the appellant alleges is the fair market value of the object,
Tax Court of Canada Rules (General Procedure) — (d)
(d) Relate the material facts relied on,
Tax Court of Canada Rules (General Procedure) — (a)
(a) In the case of an individual state home address in full and in the case of a corporation, state address in full of principal place of business in the province in which the appeal is being instituted,
Tax Court of Canada Rules (General Procedure) — (b)
(b) Set out the date of the certificate issued by the Minister of the Environment and the fair market value of the property as confirmed or redetermined by the Minister,
Tax Court of Canada Rules (General Procedure) — (c)
(c) Specify what the appellant alleges is the fair market value of the property,
Tax Court of Canada Rules (General Procedure) — (a)
(a) State the address in full of the principal office of the registered charity,
Tax Court of Canada Rules (General Procedure) — (b)
(b) Specify the date of the suspension of the authority to issue an official receipt,
Tax Court of Canada Rules (General Procedure) — 1
1 The appellant admits the allegations contained in paragraphs of the reply to the notice of appeal.
Tax Court of Canada Rules (General Procedure) — 2
2 The appellant denies the allegations contained in paragraphs of the reply to the notice of appeal.
Tax Court of Canada Rules (General Procedure) — 3
3 The appellant has no knowledge in respect of the allegations contained in paragraphs of the reply to the notice of appeal.
Tax Court of Canada Rules (General Procedure) — 4
4 (Set out in separate, consecutively numbered paragraphs each allegation of material fact relied on by way of answer to the reply to the notice of appeal.)
Tax Court of Canada Rules (General Procedure) — 1
The ( party ), ( name ) demands particulars of the following allegations contained in your ( pleading ): 1 2 3
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
If the particulars requested are not delivered to the undersigned within 30 days after service of this demand, an application may be made to the Court for an order requiring delivery of them.
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
The (identify party) intends to question the constitutional validity, applicability or effect (state which) of (identify the particular legislative provision).
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
The question is to be argued on (day), (date), at (time), at (place). (if known)
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
The following are the material facts giving rise to the constitutional question: (set out concisely the material facts that relate to the constitutional question and attach pleadings or other documentation underlying the proceedings before the Court).
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
The following is the legal basis for the constitutional question: (Set out concisely the legal basis for each constitutional question and identify the nature of the constitutional principles to be argued.)
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
TAKE NOTICE THAT the (applicant or respondent as the case may be) will make a motion to the Court on (day), (date), at (time), or as soon after that time as the motion may be heard, at (address).
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
THE MOTION IS FOR (state here the precise relief sought).
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
THE GROUNDS FOR THE MOTION ARE (specify the grounds to be argued, including a reference to any statutory provision or rule to be relied on).
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
THE FOLLOWING DOCUMENTARY EVIDENCE will be used at the hearing of the motion: (list the affidavits or other documentary evidence to be relied on).
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
NOTE that if the proceeding in which the motion is made is 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 , the style of cause shall be the same as in the originating document and the body of the notice of motion shall be adjusted accordingly.
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
TAKE NOTICE THAT the document(s) referred to in the notice to produce may be inspected and copies taken at (place) on (date) between the hours of (starting time) and (end time) .
Tax Court of Canada Rules (General Procedure) — (a)
The following is a list of the documents of which the appellant (or respondent) has knowledge that might be used in evidence: (a) to establish or to assist in establishing any allegation of fact in any pleading filed herein by the said party, or (b) to rebut or assist in rebutting any allegation of fact in any pleading filed herein by any other party, and which is filed and served in compliance with section 81.
Tax Court of Canada Rules (General Procedure) — (a)
(a) to establish or to assist in establishing any allegation of fact in any pleading filed herein by the said party, or
Tax Court of Canada Rules (General Procedure) — (b)
(b) to rebut or assist in rebutting any allegation of fact in any pleading filed herein by any other party,
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
and which is filed and served in compliance with section 81.
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
Documents in the possession, control or power of the party.(Number each document consecutively. Set out the nature and date of the document and other particulars sufficient to identify it.)
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
Documents of which the party has knowledge but which are not in the party’s possession, control or power. (Number each document consecutively. Set out the nature and date of the document and other particulars sufficient to identify it. Give the present location of each document.)
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
TAKE NOTICE that the documents referred to in Schedule A above may be inspected and copies taken at (place) on (date) between the hours of (time).
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
The following is a list of all the documents which are or have been in the appellant’s (or respondent’s) possession, control or power relevant to any matter in question between or among them in the appeal and which is filed and served in compliance with section 82.
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
Documents in the possession, control or power of the party that the party does not object to producing for inspection. (Number each document consecutively. Set out the nature and date of the document and other particulars sufficient to identify it.)
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
Documents that are or were in the possession, control or power of the party that the party objects to producing on the grounds that (State ground of objection. Number each document consecutively. Set out the nature and date of the document and other particulars sufficient to identify it.)
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
(State ground of objection. Number each document consecutively. Set out the nature and date of the document and other particulars sufficient to identify it.)
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
Documents that were formerly in the possession, control or power of the party, but are no longer in the party’s possession, control or power. (Number each document consecutively. Set out the nature and date of the document and other particulars sufficient to identify it. State when and how possession or control of or power over each document was lost, and give the present location of each document.)
Tax Court of Canada Rules (General Procedure) — Tax Court of Canada Rules (General Procedure)
TAKE NOTICE that the documents referred to in Schedule A above may be inspected and copies taken at (place) on (date) between the hours of (time).
Tax Court of Canada Rules (General Procedure) — 1
I, (full name of deponent), of the (City, Town, etc.) of , in the (Province, Territory, etc.) of , the appellant (or as may be) in this action, MAKE OATH AND SAY (or AFFIRM): 1 I have conducted a diligent search of my records and have made appropriate enquiries of others to inform myself in order to make this affidavit. This affidavit discloses, to the full extent of my knowledge, information and belief, all documents relevant to any matter in question in this proceeding that are or have been in my possession, control or power. 2 Now shown to me and marked Exhibit “A” to this affidavit is a list of documents. 3 I have listed in Schedule A those documents that are in my possession, control or power and that I do not object to producing for inspection. 4 I have listed in Schedule B those documents that are or were in my possession, control or power and that I object to producing because I claim they are privileged, and I have stated in Schedule B the grounds for each such claim. 5 I have listed in Schedule C those documents that were formerly in my possession, control or power but are no longer in my possession, control or power, and I have stated in Schedule C when and how I lost possession or control of or power over them and their present location. 6 I have never had in my possession, control or power any document relevant to any matter in question in this proceeding other than those listed in Schedules A, B and C.
Tax Court of Canada Rules (General Procedure) — 1
1 I have conducted a diligent search of my records and have made appropriate enquiries of others to inform myself in order to make this affidavit. This affidavit discloses, to the full extent of my knowledge, information and belief, all documents relevant to any matter in question in this proceeding that are or have been in my possession, control or power.
Tax Court of Canada Rules (General Procedure) — 2
2 Now shown to me and marked Exhibit “A” to this affidavit is a list of documents.
Tax Court of Canada Rules (General Procedure) — 3
3 I have listed in Schedule A those documents that are in my possession, control or power and that I do not object to producing for inspection.
Tax Court of Canada Rules (General Procedure) — 4
4 I have listed in Schedule B those documents that are or were in my possession, control or power and that I object to producing because I claim they are privileged, and I have stated in Schedule B the grounds for each such claim.
Tax Court of Canada Rules (General Procedure) — 5
5 I have listed in Schedule C those documents that were formerly in my possession, control or power but are no longer in my possession, control or power, and I have stated in Schedule C when and how I lost possession or control of or power over them and their present location.
Tax Court of Canada Rules (General Procedure) — 6
6 I have never had in my possession, control or power any document relevant to any matter in question in this proceeding other than those listed in Schedules A, B and C.