Tax Court of Canada Rules (General Procedure) — 125
125 (1) If an appeal has not been set down for hearing or terminated by any means within 60 days after the filing of the reply or after the last day for the filing of the reply, whichever is later, subject to any direction by the Chief Justice, the Registrar or a person designated by the Registrar or by the Chief Justice may serve on the Deputy Attorney General of Canada and on the counsel of record for the appellant or, if the appellant acts in person, on the appellant, a notice of status hearing at least 30 days before the date fixed for that hearing, and the hearing shall be held before a judge. (2) A counsel who receives a notice of status hearing shall forthwith give a copy of the notice to that counsel’s client. (3) Unless the appeal has been set down for hearing or terminated by any means before the date fixed for the status hearing, the counsel of record shall attend the status hearing and the parties may attend the hearing. (4) Where a party represented by counsel does not attend the hearing, that counsel shall file proof that a copy of the notice was given to the party. (5) At the status hearing, (a) if a reply has been filed, the judge may (i) set time periods for the completion of any remaining steps in the appeal, (ii) dismiss the appeal for delay, or (iii) make any order or give any other direction that is appropriate; and (b) if a reply has not been filed, the judge may, (i) direct that the appeal be allowed if the facts alleged in the notice of appeal entitle the appellant to the judgment sought, (ii) direct that the appeal be heard on the basis that the facts alleged in the notice of appeal are presumed to be true and make a direction regarding the hearing fee, or (iii) make any order or give any other direction that is appropriate. (6) The presumption in subparagraph (5)(b)(ii) is a rebuttable presumption. (7) Despite subsection (1), the Court may, on its own initiative or at the request of a party, at any time after the expiry of the period for serving a notice of status hearing provided in that subsection, direct counsel for the parties, either with or without the parties, and any party not represented by counsel, to appear before a judge who may (a) set time periods for the completion of any remaining steps before the hearing of the appeal; (b) determine the advisability of amending the pleadings; (c) attempt to identify any issue and shorten the hearing; (d) attempt to obtain admissions of fact or documents; (e) consider directing that a settlement conference be held regarding any issue in the appeal; (f) determine if the parties are ready to proceed with the hearing of the appeal by (i) identifying the parties’ potential witnesses and the documents which may be filed as exhibits, (ii) confirming that all required steps in the appeal have been completed before setting down the appeal for hearing, (iii) determining the approximate duration of the hearing, and (iv) fixing a time and place for the hearing; or (g) make any other order or give any direction that the judge considers appropriate. (8) If a party fails to comply with an order made or direction given under subsection (5) or (7) or fails to appear at a status hearing at the time and place fixed for it, the Court may, on application or on its own initiative, allow or dismiss the appeal or make any other order that is appropriate. SOR/93-96, s. 15; SOR/95-113, s. 6; SOR/99-209, s. 6; SOR/2004-100, s. 17; SOR/2007-142, s. 13; SOR/2014-26, s. 14