GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Tax Court of Canada Rules (General Procedure) — 44
44 (1) A reply shall be filed in the Registry within 60 days after service of the notice of appeal unless (a) the appellant consents, before or after the expiration of the 60-day period, to the filing of that reply after the 60-day period within a specified time; or (b) the Court allows, on application made before or after the expiration of the 60-day period, the filing of that reply after the 60-day period within a specified time. (2) If a reply is not filed within an applicable period specified under subsection (1), the allegations of fact contained in the notice of appeal are presumed to be true for purposes of the appeal. (3) A reply shall be served (a) within five days after the 60-day period prescribed under subsection (1); (b) within the time specified in a consent given by the appellant under subsection (1); or (c) within the time specified in an extension of time granted by the Court under subsection (1). (4) Subsection 12(3) has no application to this section and the presumption in subsection (2) is a rebuttable presumption. SOR/92-41, s. 2; SOR/99-209, s. 4
Tax Court of Canada Rules (General Procedure) — 45
45 An answer, if any, shall be filed and served within thirty days after service of the reply. (Form 45)
Tax Court of Canada Rules (General Procedure) — 46
46 Pleadings are closed when an appellant has filed and served an answer to the reply or the time for the filing and serving of an answer has expired.
Tax Court of Canada Rules (General Procedure) — 47
47 (1) Pleadings shall be divided into paragraphs, numbered consecutively, and each allegation shall, so far as is practical, be contained in a separate paragraph. (2) Where it is convenient to do so, particulars may be set out in a separate document attached as a schedule to the pleading.
Tax Court of Canada Rules (General Procedure) — 48
48 Every notice of appeal shall be in Form 21(1)(a), (d), (e) or (f). SOR/2007-142, s. 10
Tax Court of Canada Rules (General Procedure) — 49
49 (1) Subject to subsection (1.1), every reply shall state (a) the facts that are admitted, (b) the facts that are denied, (c) the facts of which the respondent has no knowledge and puts in issue, (d) the findings or assumptions of fact made by the Minister when making the assessment, (e) any other material fact, (f) the issues to be decided, (g) the statutory provisions relied on, (h) the reasons the respondent intends to rely on, and (i) the relief sought. (1.1) A reply to a notice of appeal referred to in paragraph 21(1)(d) shall state (a) the facts that are admitted, (b) the facts that are denied, (c) the facts of which the respondent has no knowledge and puts in issue, (d) any other material fact, (e) the issues to be decided, (f) the reasons which the respondent intends to rely on, and (g) the relief sought. (2) All allegations of fact contained in a notice of appeal that are not denied in the reply shall be deemed to be admitted unless it is pleaded that the respondent has no knowledge of the fact. SOR/96-144, s. 2
Tax Court of Canada Rules (General Procedure) — 50
50 (1) Every answer shall state, (a) the new facts raised in the reply that are admitted, (b) the new facts raised in the reply that are denied, (c) the new facts raised in the reply of which the appellant has no knowledge and puts in issue, (d) any facts material to the facts pleaded in the reply which have not already been pleaded in the notice of appeal, (e) any further statutory provisions relied on, and (f) any other reasons the appellant intends to rely on. (2) An appellant shall be deemed to deny the allegations of fact made in the reply if an answer is not delivered.
Tax Court of Canada Rules (General Procedure) — 51
51 (1) The effect of a document or the purport of a conversation, if material, shall be pleaded as briefly as possible, but the precise words of the document or conversation need not be pleaded unless those words are themselves material. (2) A party may make inconsistent allegations in a pleading where the pleading makes it clear that they are being pleaded in the alternative. (3) An allegation that is inconsistent with an allegation made in a party’s previous pleading or that raises a new ground of claim shall not be made in a subsequent pleading but by way of amendment to the previous pleading. SOR/93-96, s. 9
Tax Court of Canada Rules (General Procedure) — 52
52 (1) Where a party demands particulars of an allegation in the pleading of an opposite party, and the opposite party fails to supply them within thirty days, the Court may order particulars to be delivered within a specified time. (2) The demand for particulars shall be in Form 52 and shall be filed and served in accordance with these rules. SOR/2014-26, s. 4
Tax Court of Canada Rules (General Procedure) — 53
53 (1) The Court may, on its own initiative or on application by a party, strike out or expunge all or part of a pleading or other document with or without leave to amend, on the ground that the pleading or other document (a) may prejudice or delay the fair hearing of the appeal; (b) is scandalous, frivolous or vexatious; (c) is an abuse of the process of the Court; or (d) discloses no reasonable grounds for appeal or opposing the appeal. (2) No evidence is admissible on an application under paragraph (1)(d). (3) On application by the respondent, the Court may quash an appeal if (a) the Court has no jurisdiction over the subject matter of the appeal; (b) a condition precedent to instituting an appeal has not been met; or (c) the appellant is without legal capacity to commence or continue the proceeding. SOR/2014-26, s. 5
Tax Court of Canada Rules (General Procedure) — 54
54 A pleading may be amended by the party filing it, at any time before the close of pleadings, and thereafter either on filing the consent of all other parties, or with leave of the Court, and the Court in granting leave may impose such terms as are just. SOR/93-96, s. 10(F)
Tax Court of Canada Rules (General Procedure) — 55
55 (1) An amendment to a pleading shall be made by filing a fresh copy of the original pleading as amended, bearing the date of the amendment and of the original pleading, and the title of the pleading, preceded by the word “amended”. (2) An amendment to a pleading shall be underlined so as to distinguish the amended wording from the original.
Tax Court of Canada Rules (General Procedure) — 56
56 An amended pleading shall be served forthwith upon every person who is, at the time of service, a party to the proceeding unless the Court orders otherwise.
Tax Court of Canada Rules (General Procedure) — 57
57 (1) A party may respond to an amended pleading within the time remaining for responding to the original pleading, or within ten days after service of the amended pleading, whichever is the longer period, or, may within such time file an amended pleading in response. (2) Where a party has responded to a pleading that is subsequently amended, the party shall be deemed to rely on his or her original pleading in answer to the amended pleading, unless the party responds to it within the prescribed time.
Tax Court of Canada Rules (General Procedure) — 58
58 (1) On application by a party, the Court may grant an order that a question of law, fact or mixed law and fact raised in a pleading or a question as to the admissibility of any evidence be determined before the hearing. (2) On the application, the Court may grant an order if it appears that the determination of the question before the hearing may dispose of all or part of the proceeding or result in a substantially shorter hearing or a substantial saving of costs. (3) An order that is granted under subsection (1) shall (a) state the question to be determined before the hearing; (b) give directions relating to the determination of the question, including directions as to the evidence to be given — orally or otherwise — and as to the service and filing of documents; (c) fix time limits for the service and filing of a factum consisting of a concise statement of facts and law; (d) fix the time and place for the hearing of the question; and (e) give any other direction that the Court considers appropriate. SOR/2004-100, s. 9; SOR/2014-26, s. 6
Tax Court of Canada Rules (General Procedure) — 61.1
61.1 A notice of constitutional question referred to in section 19.2 of the Act shall be in Form 61.1. SOR/2004-100, s. 10
Tax Court of Canada Rules (General Procedure) — 63
63 (1) If a reply to a notice of appeal has not been filed and served within the applicable times specified under section 44, the appellant may apply on motion for judgment in respect of the relief sought in the notice of appeal. (2) On the return of the application for judgment, the Court may (a) direct that the appeal proceed to hearing; or (b) allow the appeal if the facts alleged in the notice of appeal entitle the appellant to the relief sought; and (c) give such other direction as is just, including direction regarding the payment of costs. (3) The presumption in paragraph (2)(b) is a rebuttable presumption. SOR/92-41, s. 3; SOR/99-209, s. 5
Tax Court of Canada Rules (General Procedure) — 64
64 The respondent if not in default under these rules or a judgment of the Court, may move to have an appeal dismissed for delay where the appellant has failed to prosecute the appeal with due dispatch.
Tax Court of Canada Rules (General Procedure) — 65
65 All interlocutory or other applications shall be made by a notice of motion. (Form 65) SOR/95-113, s. 3; SOR/2004-100, s. 12
Tax Court of Canada Rules (General Procedure) — 66
66 (1) The applicant shall name in the notice of motion as the place of hearing a place at which the Court will be sitting on the date of the hearing unless at the time of filing the notice of motion the applicant files a written request under subsection 69(1). (2) A date of hearing shall be obtained from the Registry before the notice of motion is filed. SOR/93-96, s. 11
Tax Court of Canada Rules (General Procedure) — 67
67 (1) The notice of motion together with the affidavits or other documentary material to be used at the hearing of the motion shall be served on any person or party who will be affected by the direction sought. (2) Where the nature of the motion or the circumstances render service of the notice of motion impractical or unnecessary, the Court may grant judgment without notice. (3) Where the delay necessary to effect service might entail serious consequences, the Court may grant interim judgment without notice. (4) Where a judgment is granted without notice to a person or party affected by the judgment, the judgment shall be served forthwith on the person or party unless the Court directs or these rules provide otherwise. (5) Where it appears to the Court that the notice of motion ought to have been served on a person who has not been served, the Court may, (a) dismiss the motion, or dismiss it only against the person who was not served, (b) adjourn the motion and direct that the notice of motion be served on the person, or (c) direct that any judgment granted on the motion be served on the person. (6) Where a motion is made on notice, the notice of motion together with the affidavits or other documentary material to be used at the hearing of the motion shall be filed and served at least seven days before the date on which the motion is to be heard. (7) Proof of service of the notice of motion shall be filed with the Court at least three days before the date on which the motion is to be heard. SOR/2014-26, s. 9
Tax Court of Canada Rules (General Procedure) — 68
68 (1) A respondent may file an affidavit or other documentary material to be used at the hearing of the motion. (2) All affidavits or other documentary material to be used at the hearing of the motion by a respondent shall be filed and served on the applicant at least two days before the date on which the motion is to be heard.
Tax Court of Canada Rules (General Procedure) — 69
69 (1) A party filing a notice of motion may, at the same time, or subsequently, file a written request that the motion be disposed of upon consideration of written representations and without appearance by the parties. (2) A copy of the request and of the written representations shall be served on all parties served with the notice of motion. (3) A party served with a request shall within twenty days, (a) file and serve written representations in opposition to the motion, or (b) file and serve a written request for a hearing. (4) When all parties served with the request have replied to it or the time for doing so has expired, the Court may, (a) grant judgment without a hearing, (b) direct a hearing, or (c) direct that written representations be filed.
Tax Court of Canada Rules (General Procedure) — 70
70 Upon a motion the Court may, (a) grant the relief sought or dismiss or adjourn the motion in whole or in part with or without terms, including payment of costs, (b) direct the hearing of an issue and give such further directions as are just, or (c) adjourn the motion to be disposed of by the judge presiding at the hearing.
Tax Court of Canada Rules (General Procedure) — 71
71 Evidence on a motion may be given by affidavit.
Tax Court of Canada Rules (General Procedure) — 72
72 An affidavit for use on a motion may contain statements of the deponent’s information and belief, if the source of the information and the fact of the belief are specified in the affidavit.
Tax Court of Canada Rules (General Procedure) — 73
73 Where a motion is made without notice, the applicant shall make full and fair disclosure of all material facts, and failure to do so is, in itself, sufficient ground for setting aside any judgment obtained on the motion.
Tax Court of Canada Rules (General Procedure) — 74
74 A deponent whose affidavit has been filed may be cross-examined on it by a party who is adverse in interest on the motion, and the evidence adduced may be used at the hearing of the motion.
Tax Court of Canada Rules (General Procedure) — 75
75 On the hearing of a motion an examination for discovery in the proceeding may be used in evidence and section 100 applies with necessary modifications.
Tax Court of Canada Rules (General Procedure) — 76
76 With leave of the presiding judge, a person may be examined at the hearing of a motion in the same manner as at the hearing of an appeal.
Tax Court of Canada Rules (General Procedure) — 77
77 (1) The Court may, by direction, authorize the inspection of real or personal property where it appears to be necessary for the proper determination of an issue in a proceeding. (2) For the purpose of the inspection, the Court may, (a) authorize entry on or into and the taking of temporary possession of any property in the possession of a party or of a person not a party, (b) permit the measuring, surveying or photographing of the property or of any particular object or operation on the property, and (c) permit the taking of samples, the making of observations or the conducting of tests or experiments. (3) The direction shall specify the time, place and manner of the inspection and may impose such other terms, including the payment of compensation, as are just. (4) A direction for inspection shall not be made without notice to the person in possession of the property unless, (a) service of notice, or the delay necessary to serve notice, might entail serious consequences to the moving party, or (b) the Court dispenses with service of notice for any other sufficient reason.
Tax Court of Canada Rules (General Procedure) — 78
78 (1) In sections 78 to 91, document includes a sound recording, videotape, film, photograph, chart, graph, map, plan, survey, book of account and information recorded or stored by means of any device. (2) A document shall be deemed to be in a party’s power if that party is entitled to obtain the original document or a copy of it and the party seeking it is not so entitled. (3) In section 83, (a) a corporation is a subsidiary of another corporation where it is controlled directly or indirectly by the other corporation, and (b) a corporation is affiliated with another corporation where, (i) one corporation is the subsidiary of the other, (ii) both corporations are subsidiaries of the same corporation, or (iii) both corporations are controlled directly or indirectly by the same person or persons.
Tax Court of Canada Rules (General Procedure) — 79
79 Nothing in sections 78 to 91 shall be taken as preventing parties to an appeal from agreeing to dispense with or limit the discovery of documents that they would otherwise be required to make to each other.
Tax Court of Canada Rules (General Procedure) — 80
80 (1) At any time a party may deliver a notice to any other party, in whose pleadings or affidavit reference is made to a document requiring that other party to produce that document. (2) The party receiving the notice shall deliver, within ten days, a notice stating a place where the document may be inspected and copied during normal business hours or stating that the party objects to produce the document and the grounds of the objection. (Form 80)
Tax Court of Canada Rules (General Procedure) — 81
81 (1) A party shall, within thirty days following the closing of the pleadings, file and serve on every other party a list of the documents of which the party has knowledge at that time that might be used in evidence, (a) to establish or to assist in establishing any allegation of fact in any pleading filed by that party, or (b) to rebut or to assist in rebutting any allegation of fact in any pleading filed by any other party. (2) A list of documents to be filed under this section shall be in Form 81. (3) A party who has failed to file and serve a list of documents within the time fixed by subsection (1) may, without leave, file and serve it after that time unless, (a) a notice of motion for a judgment under section 91 has been filed, or (b) an application to fix the time and place of hearing under subsection 123(1) has been filed or a date for hearing the appeal has been fixed by the Court, in which case, the party may apply for leave to file and serve the list. (4) A party who has failed to file and serve a list of documents within the period set by a judge pursuant to subparagraph 125(5)(a)(i) may file and serve it only with leave of the Court. SOR/95-113, s. 4; SOR/96-503, s. 1
Tax Court of Canada Rules (General Procedure) — 82
82 (1) The parties may agree or, in the absence of agreement, either party may apply to the Court for an order directing that each party shall file and serve on each other party a list of all the documents that are or have been in that party’s possession, control or power relevant to any matter in question between or among them in the appeal. (2) Where a list of documents is produced in compliance with this section, the list shall describe, in separate schedules, all documents relevant to any matter in issue in the appeal, (a) that are in the party’s possession, control or power and that the party does not object to producing, (b) that are or were in the party’s possession, control or power and for which the party claims privilege, and the grounds for the claim, and (c) that were formerly in the party’s possession, control or power, but are no longer in the party’s possession, control or power, whether or not privilege is claimed for them, together with a statement of when and how the party lost possession or control of, or power over them and their present location. (3) A list of documents files and served under this section shall be in Form 82(3). (4) A list of documents made in compliance with this section shall be verified by affidavit (Forms 82(4)A and 82(4)(B), (a) if the party is an individual, by the party unless that person is under a legal disability in which case the affidavit shall be made by that person’s representative; (b) if the party is a corporation or any body or group of persons empowered by law to sue or to be sued, either in its own name or in the name of any officer or other person, by any member or officer of such corporation, body or group, and (c) if the party is the Crown, by any departmental or other officer of the Crown nominated by the Deputy Attorney General of Canada. (5) The affidavit shall contain a statement that the party has never had possession, control or power of any document relevant to any matter in issue in the proceeding other than those included in the list. (6) The Court may direct a party to attend and be cross-examined on an affidavit delivered under this section. SOR/93-96, s. 12; SOR/2008-303, s. 11
Tax Court of Canada Rules (General Procedure) — 83
83 (1) The Court may direct a party to disclose all relevant documents in the possession, control or power of the party’s subsidiary or affiliated corporation or of a corporation controlled directly or indirectly by the party and to produce for inspection all such documents that are not privileged. (2) The direction under this section may be limited to such documents or classes of documents, or to such of the matters in question as may be specified in it.
Tax Court of Canada Rules (General Procedure) — 84
84 A list of documents made in compliance with section 81 or 82 shall enumerate the documents in a convenient order as briefly as possible but describing each of them or, in the case of bundles of documents of the same nature, each bundle shall be described sufficiently to enable it to be identified.
Tax Court of Canada Rules (General Procedure) — 85
85 (1) A party who has delivered a list of documents to any other party shall allow the other party to inspect and copy the documents listed, except those which he objects to produce, and when he delivers the list he shall also deliver a notice stating a place where the documents may be inspected and copied during normal business hours. (2) Where a party is entitled to inspect the documents to which reference is made in the list of documents, the other party shall, on request and on payment in advance of the cost of reproduction and delivery, deliver copies of any of the documents. (3) All documents listed in a party’s list of documents under section 81 or under section 82 and that are not privileged, and all documents previously produced for inspection by the party shall, without notice, subpoena or direction, be taken to and produced at, (a) the examination for discovery of the party or a person on behalf of, in place of, or in addition to the party, and (b) the hearing of the appeal, unless the parties otherwise agree.
Tax Court of Canada Rules (General Procedure) — 86
86 (1) When a document is in the possession of a person not a party to the appeal and the production of such document at a hearing might be compelled, the Court may at the instance of any party, on notice to such person, direct the production of a certified copy which may be used for all purposes in lieu of the original. (2) Where an application under subsection (1) is in respect of a document in the possession of the Crown, the notice to the Crown shall be directed to, and served on, the Deputy Attorney General of Canada.
Tax Court of Canada Rules (General Procedure) — 87
87 Where, after the list of documents has been served under either section 81 or section 82, it comes to the attention of the party serving it that the list has for any reason become inaccurate or incomplete, that party shall serve forthwith a supplementary list specifying the inaccuracy or describing the document.
Tax Court of Canada Rules (General Procedure) — 88
88 Where the Court is satisfied by any evidence that a relevant document in a party’s possession, control or power may have been omitted from the party’s affidavit of documents, or that a claim of privilege may have been improperly made, the Court may, (a) order cross-examination on the affidavit of documents, (b) order service of a further and better affidavit of documents, (c) order the disclosure or production for inspection of the document or a part of the document, if it is not privileged, and (d) inspect the document for the purpose of determining its relevance or the validity of a claim of privilege.