GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Tax Court of Canada Rules (General Procedure) — 146
146 (1) A party may secure the attendance of a person who is, (a) an adverse party, or (b) an officer, director or employee of an adverse party, as a witness at a hearing by, (c) serving the person with a subpoena, or (d) serving on the adverse party or the counsel of record for the adverse party, at least five days before the commencement of the hearing, a notice of intention to call the person as a witness, and at the same time, paying or tendering witness fees and expenses calculated in accordance with Schedule II, Tariff A. (2) Where a person referred to in subsection (1) is in attendance at the hearing a party may call the person as a witness without previous notice or the payment of witness fees and expenses. (3) A party calling a witness referred to in subsection (1) may cross-examine the witness. (4) Where a person required to testify under this section, (a) refuses or neglects to attend at the hearing or to remain in attendance at the hearing, (b) refuses to be sworn, or (c) refuses to answer any proper question put to that person or to produce any document or other thing which that person is required to produce, the Court may grant judgment in favour of the party calling the witness, adjourn the hearing or give such other direction as is just. SOR/2014-26, s. 19
Tax Court of Canada Rules (General Procedure) — 146.1
146.1 (1) This section applies if (a) two or more appeals have been filed before the Court; (b) the Court has not made a decision disposing of any of the appeals; and (c) the appeals give rise to one or more common or related issues of fact or law. (2) The Court may give a direction (a) specifying one or more of the appeals referred to in subsection (1) as a lead case or lead cases; and (b) staying the related appeals. (3) If the Court gives a direction, each party in a related appeal who agrees to be bound, in whole or in part, by the decision in the lead case shall, within 10 days, file Form 146.1 with the Court. (4) If a party does not agree to be bound by the decision in the lead case, in whole or in part, or does not file Form 146.1 with the Court, the Court shall give a direction that the appeal is no longer stayed. (5) The Court may, on its own initiative or at the request of a party, give directions with respect to the related appeals, provide for their disposal or take further steps with respect to those appeals. (6) If a lead case or lead cases are withdrawn or disposed of before the Court makes a decision in relation to the common or related issues, the Court shall give directions as to (a) whether another appeal or other appeals are to be heard as the lead case or lead cases; and (b) whether any direction affecting the related appeals should be set aside or amended. SOR/2014-26, s. 20
Tax Court of Canada Rules (General Procedure) — 147
) The Court may fix all or part of the costs with or without reference to Schedule II, Tariff B and, further, it may award a lump sum in lieu of or in addition to any taxed costs. (5) Notwithstanding any other provision in these rules, the Court has the discretionary power, (a) to award or refuse costs in respect of a particular issue or part of a proceeding, (b) to award a percentage of taxed costs or award taxed costs up to and for a particular stage of a proceeding, or (c) to award all or part of the costs on a solicitor and client basis. (6) The Court may give directions to the taxing officer and, without limiting the generality of the foregoing, the Court in any particular proceeding may give directions, (a) respecting increases over the amounts specified for the items in Schedule II, Tariff B, (b) respecting services rendered or disbursements incurred that are not included in Schedule II, Tariff B, and (c) to permit the taxing officer to consider factors other than those specified in section 154 when the costs are taxed. (7) Any party may, (a) within thirty days after the party has knowledge of the judgment, or (b) after the Court has reached a conclusion as to the judgment to be pronounced, at the time of the return of the motion for judgment, whether or not the judgment included any direction concerning costs, apply to the Court to request that directions be given to the taxing officer respecting any matter referred to in this section or in sections 148 to 152 or that the Court reconsider its award of costs. SOR/99-209, s. 7; SOR/2008-303, s. 19; SOR/2014-26, s. 21
Tax Court of Canada Rules (General Procedure) — 148
148 Where under section 16.2 of the Act a party has discontinued a proceeding, the other party may tax the costs thereof and, if the taxed costs are not paid within four days after taxation, may enforce payment as if judgment therefor had been granted.
Tax Court of Canada Rules (General Procedure) — 149
149 Where a proceeding is settled on the basis that a party shall pay or recover costs and the amount of costs is not included in or determined by the settlement, the costs may be taxed under sections 153 to 159 on the filing of a copy of the minutes of settlement in the Registry.
Tax Court of Canada Rules (General Procedure) — 149.1
149.1 On an appeal under the Income Tax Act , the Court may refuse or reduce costs otherwise payable to an appellant who, in circumstances in which the appellant could make an election under subsection 18(1) of the Act, does not make such an election. SOR/95-113, s. 10
Tax Court of Canada Rules (General Procedure) — 150
150 Subject to the directions of the Court costs shall be taxed under sections 153 to 159.
Tax Court of Canada Rules (General Procedure) — 151
151 (1) Unless the Court otherwise directs, and whatever the result of the proceeding, (a) the costs of and occasioned by an amendment of a pleading made without leave shall be borne by the party making the amendment, (b) the costs of or occasioned by an application to extend the time fixed by these rules or by a direction for doing an act, shall be borne by the party making the application, (c) the costs of proving a document shall be borne by the party proving the document, if no request to admit the authenticity of the document was served under section 130, (d) the costs of proving a document shall be allowed to the party proving the document if a request to admit the authenticity of the document was served under section 130 and the authenticity of the document was not admitted, and (e) the costs of proving a fact shall be allowed to the party proving the fact, if a request to admit the fact was served under section 130 and the fact was not admitted, and the failure to do so has not been found by the Court to have been based on reasonable grounds. (2) Upon a taxation, such costs as may be allowed under subsection (1) shall be allowed, by way of set off or otherwise, without a special direction.
Tax Court of Canada Rules (General Procedure) — 152
152 (1) Where a counsel for a party has caused costs to be incurred improperly or without reasonable cause or to be wasted by undue delay, misconduct or other default, the Court may make a direction, (a) disallowing some or all of the costs as between the counsel and the client, (b) directing the counsel to reimburse the client for any costs that the client has been ordered to pay to any other party, and (c) requiring the counsel to indemnify any other party against costs payable by that party. (2) A direction under subsection (1) may be made by the Court on its own initiative or on the motion of any party to the proceeding, but no such direction shall be made unless the counsel is given a reasonable opportunity to make representations to the Court. (3) The Court may direct that notice of a direction against a counsel under subsection (1) be given to the client in the manner specified in the direction.
Tax Court of Canada Rules (General Procedure) — 152.1
152.1 Where a judge has made an order under section 19.1 of the Act, costs may be awarded against the person in respect of whom the order has been made. SOR/2004-100, s. 23
Tax Court of Canada Rules (General Procedure) — 153
153 (1) The taxing officer shall be the Registrar and any other officer of the Registry designated by the Chief Justice as a taxing officer. (2) Where for any reason there would otherwise be a delay in the taxation of a bill of costs, a judge may tax the bill of costs. (3) The taxing officer may direct that the taxation of a bill of costs be conducted by teleconference, by videoconference or by a combination of both and may specify the party responsible for establishing the communication. SOR/2004-100, s. 44(E); SOR/2014-26, s. 22
Tax Court of Canada Rules (General Procedure) — 154
154 Where party and party costs are to be taxed, the taxing officer shall tax and allow the costs in accordance with Schedule II, Tariff B and the officer shall consider, (a) the amounts in issue, (b) the importance of the issues, (c) the complexity of the issues, (d) the volume of work, and (e) any other matter that the Court has directed the taxing officer to consider.
Tax Court of Canada Rules (General Procedure) — 155
155 (1) A party entitled to costs may obtain a notice of appointment for taxation of costs from the appropriate taxing officer on filing with the taxing officer a bill of costs and a copy of the direction or other document giving rise to the party’s entitlement to costs. (Form 155) (2) The notice and the bill of costs shall be served on every party interested in the taxation at least seven days before the date fixed for the taxation.
Tax Court of Canada Rules (General Procedure) — 156
156 (1) Where a party entitled to costs fails or refuses to file or serve a bill of costs for taxation within a reasonable time, any party liable to pay the costs may obtain a notice to deliver a bill of costs for taxation from the appropriate taxing officer. (Form 156) (2) The notice shall be served on every party interested in the taxation, at least twenty-one days before the date fixed for the taxation. (3) On being served with the notice, the person required to deliver a bill of costs shall file and serve a copy of the bill on every party interested in the taxation, at least seven days before the date fixed for the taxation. (4) Where a party required to deliver a bill of costs for taxation fails to do so at the time set out in the notice, and thereby prejudices another party, the taxing officer may fix the costs of the defaulting party at an appropriate sum in order to prevent further prejudice to the other party.
Tax Court of Canada Rules (General Procedure) — 157
157 (1) A taxing officer may direct production of books and documents and give directions for the conduct of a taxation. (2) The taxing officer may, in his or her discretion, award or refuse the costs of a taxation to either party, and fix those costs. (3) No disbursements other than fees paid to the Registry shall be taxed or allowed unless it is established that the disbursement was made or that the party is liable for it. (4) The taxing officer may allow all services, sales, use or consumption taxes and other like taxes paid or payable on any counsel fees and disbursements allowed if it is established that such taxes have been paid or are payable and are not otherwise reimbursed or reimbursable in any manner whatever, including, without restriction, by means of claims for input tax credits in respect of such taxes. SOR/96-503, s. 3
Tax Court of Canada Rules (General Procedure) — 158
158 On the taxation of costs, the taxing officer shall set out in a certificate of costs the amount of costs taxed and allowed. (Form 158)
Tax Court of Canada Rules (General Procedure) — 159
159 Upon motion of a party who is dissatisfied with the taxation, made within thirty days of the date of a certificate of costs, the Court may review the taxation and give such direction as may be just.
Tax Court of Canada Rules (General Procedure) — 160
160 Where it appears that the appellant is resident outside of Canada, the Court on application by the respondent may give such direction regarding security for costs as is just.
Tax Court of Canada Rules (General Procedure) — 161
161 An application for security for costs may be made only after the respondent has delivered a reply to the notice of appeal.
Tax Court of Canada Rules (General Procedure) — 162
162 The amount and form of security and the time for payment into Court or otherwise giving the required security shall be determined by the Court.
Tax Court of Canada Rules (General Procedure) — 163
163 An appellant who has been directed to give security for costs may not, until the security has been given, take any step in the appeal unless the Court directs otherwise.
Tax Court of Canada Rules (General Procedure) — 164
164 Where the appellant defaults in giving the security required, the Court on application may dismiss the appeal.
Tax Court of Canada Rules (General Procedure) — 165
165 The amount of security may be increased or decreased at any time.
Tax Court of Canada Rules (General Procedure) — 166
166 On giving the security required, the appellant shall forthwith give notice of compliance to the respondent.
Tax Court of Canada Rules (General Procedure) — 166.1
166.1 (1) A person who pays money into Court shall do so by delivering to the Registry (a) a bill of exchange drawn on a bank, trust company, credit union or caisse populaire, or such other bill of exchange as may be authorized by order of the Court, that is payable to the order of the Receiver General of Canada; and (b) three copies of a tender of payment into Court. (Form 166.1) (2) A payment into Court is effective on the day the bill of exchange is paid after presentation for payment. (3) Where a payment is effective, the Registry shall return a copy of the tender of payment into Court to the person making the payment. SOR/95-113, s. 11
Tax Court of Canada Rules (General Procedure) — 166.2
166.2 (1) Where an order has been made by the Court for payment out of court of money that is in the Consolidated Revenue Fund, or for payment out of any such money, together with any interest that may have accumulated on it, a requisition shall be made by the Registry to the Receiver General for such payment. (2) A requisition shall be for an instrument in the amount to be paid out and payable to the person to whom the money is to be paid pursuant to the order, to be sent to the Registry at Ottawa, or at such other place as may be specified, for delivery of the instrument to the payee’s counsel of record, if the payee has such a counsel, and otherwise for delivery to the payee. SOR/95-113, s. 11
Tax Court of Canada Rules (General Procedure) — 167
167 (1) The Court shall dispose of an appeal or an interlocutory or other application that determines in whole or in part any substantive right in dispute between or among the parties by rendering a judgment and shall dispose of any other interlocutory or other application by issuing an order. (2) A judgment shall be dated on the day it is signed and that day is the date of the pronouncement of the judgment. (3) A judgment and the reasons relating to it, if any, shall be deposited with the Registry without delay. SOR/95-113, s. 12; SOR/2014-26, s. 23
Tax Court of Canada Rules (General Procedure) — 168
168 Where the Court has pronounced a judgment disposing of an appeal any party may within ten days after that party has knowledge of the judgment, move the Court to reconsider the terms of the judgment on the grounds only, (a) that the judgment does not accord with the reasons for judgment, if any, or (b) that some matter that should have been dealt with in the judgment has been overlooked or accidentally omitted.
Tax Court of Canada Rules (General Procedure) — 169
169 (1) The Court may direct that one of the parties prepares a draft of an appropriate judgment to implement the Court’s decision. (2) Where a party has been directed to prepare a draft of a judgment and all parties represented at the hearing have approved the form of the judgment by signing the original or a copy of it, the party who prepared the draft judgment shall, (a) file the original or the copy or copies approved by the parties, and (b) leave the original judgment with the Registrar for signing by the Court. (3) Where the party directed to draft the judgment is unable to obtain the approval of every other party represented at the hearing, any party may apply to the judge who presided at the hearing to settle the terms of the judgment and to give any necessary directions, and upon settlement the judge shall sign the judgment and deposit it in the Registry.
Tax Court of Canada Rules (General Procedure) — 170
170 When all parties have consented in writing to a judgment disposing of an appeal, the Court may, (a) grant the judgment sought without a hearing, (b) direct a hearing, or (c) direct that written representations be filed.
Tax Court of Canada Rules (General Procedure) — 170.1
170.1 A party may, at any stage of a proceeding, apply for judgment in respect of any matter (a) upon any admission in the pleadings or other documents filed in the Court, or in the examination of another party, or (b) in respect of which the only evidence consists of documents and such affidavits as are necessary to prove the execution or identity of the documents, without waiting for the determination of any other question between the parties. SOR/99-209, s. 8; err.(E), Vol. 133, No. 13
Tax Court of Canada Rules (General Procedure) — 171
171 (1) A person who, (a) is affected by a judgment obtained on motion without notice, or (b) fails to appear on a motion through accident, mistake or insufficient notice, may move to set aside or vary the judgment by a notice of motion. (2) On a motion under subsection (1) the Court may set aside or vary the judgment on such terms as are just. (3) A motion under subsection (1) shall not be made, (a) after the expiry of a reasonable time after the moving party knows or ought reasonably to have known of the judgment, or (b) if the moving party has taken any further steps in the proceeding after obtaining knowledge of the judgment, except with leave of the Court.
Tax Court of Canada Rules (General Procedure) — 172
172 (1) A judgment that, (a) contains an error arising from an accidental slip or omission, or (b) requires amendment in any matter on which the Court did not adjudicate, may be amended by the Court on application or of its own motion. (2) A party who seeks to, (a) have a judgment set aside or varied on the ground of fraud or of facts arising or discovered after it was made, (b) suspend the operation of a judgment, or (c) obtain other relief than that originally directed, may make a motion for the relief claimed. SOR/96-503, s. 4
Tax Court of Canada Rules (General Procedure) — 172.1
172.1 (1) In addition to any other method of enforcement available, a judgment directing the payment of money to Her Majesty in right of Canada may be enforced by a writ of seizure and sale of the real and personal property of the person required to make payment or by the garnishment of debts payable to such person by another person. (2) A writ of seizure and sale or a notice of garnishment may be issued by a judge of the Court on application by the Deputy Attorney General of Canada, which application may be made ex parte . (3) An application for one or more writs of seizure and sale may be made under subsection (2) and it shall be accompanied by an affidavit stating (a) the date and amount of any payment received since the judgment was issued, and (b) the amount owing, including interest and the rate of interest, and any other evidence necessary to establish the amount awarded and the amount owing. (4) An application for one or more notices of garnishment may be made under subsection (2) and it shall be accompanied by an affidavit stating, (a) the date and amount of any payment received since the judgment was issued, (b) the amount owing, including interest and the rate of interest, (c) the name and address of each person to whom a notice of garnishment is to be directed, (d) that the deponent believes that those persons are or will become indebted to the debtor and the grounds for the belief, (e) such particulars of the debts as are known to the deponent, and (f) where a person to whom a notice of garnishment is to be directed is not then indebted but will become indebted to the debtor, such particulars of the date on which and the circumstances under which the debt will arise as are known to the deponent, and any other evidence necessary to establish the amount awarded and the amount owing. (5) A writ of seizure and sale or a notice of garnishment shall be in a form approved by the judge who hears the application under subsection (2) and the judge may give such directions with respect to the matter as the judge considers just and necessary in the circumstances. (6) Where a judgment directs the payment of money by and to a person, neither of whom is Her Majesty in right of Canada, the person entitled to payment may make application to a judge of the Court for a writ of seizure and sale or a notice of garnishment, which application may be made ex parte . (7) Subsections (3) to (5) apply to an application made under subsection (6). SOR/95-113, s. 13
Tax Court of Canada Rules (General Procedure) — 172.2
172.2 (1) Where a judgment directs the payment of money to Her Majesty in right of Canada, the Deputy Attorney General of Canada may make application to the Court, which application may be made ex parte , for an order directing the examination of the judgment debtor. (2) The Court may order the judgment debtor or, if the judgment debtor is a body corporate, one of its officers, to attend before the Registrar or such other officer of the Court as the Registrar may appoint, and be orally examined on the questions (a) as to all the property that the judgment debtor possesses or has possessed since incurring the obligation that was the basis of the judgment or order, and as to the judgment debtor’s sources of income, and (b) without limiting the generality of paragraph (a), whether any and, if so, what debts are owing to the judgment debtor, and the Court may also order the judgment debtor or officer to produce any books or documents in the possession or control of the judgment debtor relevant to those questions at the time and place appointed for the examination. (3) An order under this section must be served personally on the judgment debtor and on any officer of a body corporate ordered to attend for examination. (4) Any difficulty arising in the course of an examination under this section before the Registrar or other officer, including any dispute with respect to the obligation of the person being examined to answer any question put to that person, may be referred to the Court, and the Court may determine it or give such directions for determining it as the Court thinks fit. SOR/95-113, s. 13
Tax Court of Canada Rules (General Procedure) — 172.3
172.3 (1) Where a judgment directs the payment of money by and to a person, neither of whom is Her Majesty in right of Canada, the person entitled to payment may make application to the Court, which application may be made ex parte , for an order directing the examination of the judgment debtor. (2) Subsections 172.2(2) to (4) apply to an application made under subsection (1). SOR/95-113, s. 13