GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — 10.2
10.2 (1) Such other disbursements may be allowed as were essential for the conduct of the appeal, if it is established that the disbursements were made or that the party is liable for them. (2) There may be allowed 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/2004-103, s. 7
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — 11
11 (1) A witness, other than a witness who appears to give evidence as an expert, is entitled to be paid by the party who arranged for his or her attendance $75 per day, plus reasonable and proper transportation and living expenses. (1.1) An amount is not payable under subsection (1) in respect of an appellant unless the appellant is called upon to testify by counsel for the respondent. (2) There may be paid to a witness who appears to give evidence as an expert a reasonable payment, not to exceed $300 per day unless the Court otherwise directs, for the services performed by the witness in preparing himself to give evidence and giving evidence. (3) and (4) [Repealed, SOR/2004-103, s. 8] SOR/96-507, s. 1; SOR/2004-103, s. 8; SOR/2007-144, s. 4
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — 12
12 (1) Subject to subsection 9(3), costs shall be taxed by the Registrar or any other person that may be designated by the Chief Justice as a taxing officer. (2) An appellant whose costs are to be taxed shall file with the Registrar a bill of costs, which may be in the form set out in Schedule 12. (3) The Registrar shall forthwith send a true copy of the bill of costs to counsel for the respondent. (4) Immediately following the taxation the Registrar shall send to each of the parties a certificate of taxation. SOR/2004-103, s. 20(E); SOR/2008-300, s. 4
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — 13
13 (1) Any party may appeal to a judge of the Court from the taxation, such appeal to be exercised by notice in writing sent to the Registrar within 20 days of the date of mailing of the certificate of taxation. (2) The time referred to in subsection (1) may be extended by a judge of the Court.
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — 13.1
13.1 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/2004-103, s. 9
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — 14
14 An application by the Attorney General of Canada to remove an appeal from the informal procedure to the general procedure shall be by motion and the Court may give such directions as are necessary for the subsequent conduct of the appeal. There shall be no additional filing fee for proceeding in the general procedure, unless the Court so directs. SOR/2004-103, s. 10
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — 15
15 (1) Where a person who has appealed under Part IX of the Excise Tax Act has not elected in the notice of appeal that section 18.3001 and sections 18.3003 to 18.302 (Informal Procedure) of the Act shall apply, that person may, within 90 days from the date on which the reply is served or within such additional time as the Court may, on motion for special reasons, allow, make such an election. (2) An election under subsection (1) may be in the form set out in Schedule 15. SOR/93-100, s. 3; SOR/2004-103, s. 11
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — 16
16 (1) A person who has made an application to the Minister to extend the time for the filing of a notice of objection or the making of a request in writing to the Minister for an assessment in respect of an avoidance transaction may apply to the Court to have the application granted after either (a) the Minister has refused the application, or (b) 90 days have elapsed after service of the application and the Minister has not notified the person of the Minister’s decision, but no application under this section may be made after the expiration of 30 days after the day on which notification of the Minister’s decision was mailed to the person. (2) An application made under subsection (1) may be in the form set out in Schedule 16(1) — OBJECTION or 16(2) — REQUEST, as the case may be. (3) An application under subsection (1) shall be made by filing with the Registrar, in the manner provided in section 4.1, three copies of the application made to the Minister accompanied by three copies of the notice of objection or the request, as the case may be, and three copies of the Minister’s decision, if any. (4) The Court may dispose of an application made under subsection (1) by (a) dismissing it, or (b) granting it, and, in granting it, may impose such terms as it deems just or order that the notice of objection or the request be deemed to be a valid objection or request as of the date of the order. (5) No application shall be granted under this section to a person unless (a) the application is made within one year after (i) the expiration of the time specified by the Excise Tax Act for filing a notice of objection*, or (ii) the lapse of 180 days after the day of mailing of a notice under subsection 274(6) of the Excise Tax Act ; and (b) the person demonstrates that (i) within the applicable time specified in subparagraph (a)(i) or (ii), the person (A) was unable to act or instruct another to act in the person’s name, or (B) had a bona fide intention to object to the assessment or make the request, (ii) given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application, and (iii) the application to extend time was made to the Minister as soon as circumstances permitted it to be made. * Subsection 301(1.1) of the Excise Tax Act provides: “(1.1) Any person who has been assessed and who objects to the assessment may, within ninety days after the day notice of the assessment is sent to the person, file with the Minister a notice of objection in the prescribed form and manner setting out the reasons for the objection and all relevant facts.” (6) The application pursuant to subsection (1) is deemed to have been filed on the date of its receipt by the Registry, even if the application is not accompanied by all of the documents listed in subsection (3), provided that those documents are filed within 30 days after that date or within any reasonable time that the Court establishes. SOR/95-117, s. 1; SOR/2004-103, s. 12; SOR/2007-144, s. 5; SOR/2014-26, s. 45
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) —  *
* Subsection 301(1.1) of the Excise Tax Act provides: “(1.1) Any person who has been assessed and who objects to the assessment may, within ninety days after the day notice of the assessment is sent to the person, file with the Minister a notice of objection in the prescribed form and manner setting out the reasons for the objection and all relevant facts.”
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — “(1.1)
“(1.1) Any person who has been assessed and who objects to the assessment may, within ninety days after the day notice of the assessment is sent to the person, file with the Minister a notice of objection in the prescribed form and manner setting out the reasons for the objection and all relevant facts.”
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — 16.1
16.1 (1) An application for an order extending the time within which an appeal may be instituted may be in the form set out in Schedule 16.1. (2) An application under subsection (1) shall be made by filing with the Registrar, in the manner provided in section 4.1, three copies of the application accompanied by three copies of the notice of appeal. (3) No application shall be granted under this section to a person unless (a) the application is made within one year after the expiration of 90 days after the day on which the notice was sent to the person informing the person that the Minister has confirmed the assessment or has reassessed; and (b) the person demonstrates that (i) within the 90-day period specified in paragraph (a), the person (A) was unable to act or to instruct another to act in the person’s name, or (B) had a bona fide intention to appeal, (ii) given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application, (iii) the application was made as soon as circumstances permitted it to be made, and (iv) there are reasonable grounds for appealing from the assessment. (4) The application pursuant to subsection (1) is deemed to have been filed on the date of its receipt by the Registry, even if the application is not accompanied by the notice of appeal referred to in subsection (2), provided that the notice of appeal is filed within 30 days after that date or within any reasonable time that the Court establishes. SOR/95-117, s. 1; SOR/2004-103, s. 13; SOR/2007-144, s. 6; SOR/2014-26, s. 46
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — 16.2
16.2 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 such documents, without waiting for the determination of any other question between the parties. SOR/99-211, s. 2
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — 17
17 (1) A party who requires the attendance of a person as a witness at a hearing may serve the person with a subpoena requiring the person to attend the hearing at the time and place stated in the subpoena and the subpoena may also require the person to produce at the hearing the documents or other things in the person’s possession, control or power relating to the matters in question in the appeal that are specified in the subpoena. (2) On the request of a party or of counsel, the Registrar, or some other person authorized by the Chief Justice, shall sign, seal and issue a blank subpoena and the party or counsel may complete the subpoena and insert the names of any number of witnesses. (3) A subpoena shall be served on a witness personally and, at the same time, witness fees and expenses in accordance with section 11 shall be paid or tendered to the witness. SOR/93-100, s. 4; SOR/95-117, s. 2; SOR/2004-103, s. 20(E)
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — 18
18 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/95-117, s. 3
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — 19
19 (1) Failure to comply with these rules shall not render any proceedings void unless the Court so directs, but such proceedings may be set aside either in whole or in part as irregular and may be amended or otherwise dealt with in such manner and on such terms as, in the opinion of the Court, the circumstances of the case require. (2) Where a person makes an application to set aside a proceeding for irregularity, the objections intended to be put forward shall be stated clearly in the application. (3) The Court may, where and as necessary in the interests of justice, dispense with compliance with any rule at any time. (4) Where matters are not provided for in these rules, the practice shall be determined by the Court, either on a motion for directions or after the event if no such motion has been made. SOR/2004-103, s. 14
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — 20
20 (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/2004-103, s. 14
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — A
TAKE NOTICE THAT (name) appeals to the Court from (identify the assessment(s) (which include(s) a reassessment and an additional assessment) under appeal, including the date of the assessment(s) and the period to which the assessment(s) relate(s)). A Reasons for the appeal. Here state why you say the assessment(s) is (are) wrong. B Statement of relevant facts in support of the appeal.
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — A
A Reasons for the appeal. Here state why you say the assessment(s) is (are) wrong.
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — B
B Statement of relevant facts in support of the appeal.
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure)
I ELECT to have the informal procedure provided by sections 18.3001 and 18.3003 to 18.302 of the Tax Court of Canada Act apply to this appeal.
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure)
The Registrar Tax Court of Canada 200 Kent Street Ottawa, Ontario K1A 0M1
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure)
TAKE NOTICE THAT the appellant discontinues the appeal from (identify the assessment(s) (which include(s) a reassessment and an additional assessment) under the appeal, including date of assessment(s) and the period to which the assessment(s) relate(s)).
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — A
This is my bill of costs in the above appeal: A For services of counsel I claim the following: (a) preparation of notice of appeal, $ (b) preparation of hearing, $ (c) conducting the hearing ( ), $ (Indicate the number of half days) (d) for taxation of costs, $ B For witnesses’ fees I claim the following: $ (Please indicate the number of witnesses and attach receipts and other supporting documents) C For expert witnesses I claim the following: $ (Please attach receipts and other supporting documents) D Other disbursements: $ (Please attach receipts and other supporting documents)
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — A
A For services of counsel I claim the following: (a) preparation of notice of appeal, $ (b) preparation of hearing, $ (c) conducting the hearing ( ), $ (Indicate the number of half days) (d) for taxation of costs, $
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — (c)
(c) conducting the hearing ( ), $ (Indicate the number of half days)
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — B
B For witnesses’ fees I claim the following: $ (Please indicate the number of witnesses and attach receipts and other supporting documents)
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure)
(Please indicate the number of witnesses and attach receipts and other supporting documents)
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — C
C For expert witnesses I claim the following: $ (Please attach receipts and other supporting documents)
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure)
(Please attach receipts and other supporting documents)
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — D
D Other disbursements: $ (Please attach receipts and other supporting documents)
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure)
* PLEASE NOTE the definition of assessment in section 2.
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure)
TAKE NOTICE THAT the appellant elects that the informal procedure shall apply to the appeal.
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure)
APPLICATION FOR EXTENSION OF TIME FOR THE FILING OF A NOTICE OF OBJECTION
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure)
I HEREBY apply for an order extending the time within which a notice of objection to an assessment (here identify the assessment(s) (which include(s) a reassessment and an additional assessment) and the period to which the assessment(s) relate(s)) may be filed.
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure)
Here state why it was not possible to file the notice of objection within the time specified for doing so and any other relevant reasons in support of the application. *
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure)
APPLICATION FOR EXTENSION OF TIME FOR MAKING A REQUEST TO THE MINISTER
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure)
I HEREBY apply for an order extending the time within which I may make a request to the Minister for (here identify whether it is for an assessment, a reassessment or an additional assessment and the avoidance transaction(s) to which it relates).
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure)
Here state why it was not possible to make the request within the 180 days after the day of mailing of the notice of assessment, reassessment or additional assessment, as the case may be, and any other relevant reasons in support of the application. *
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure)
APPLICATION FOR EXTENSION OF TIME WITHIN WHICH AN APPEAL MAY BE INSTITUTED
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure)
I HEREBY apply for an order extending the time within which an appeal may be instituted (identify the assessment(s) (which include(s) a reassessment and an additional assessment) and the period to which the assessment(s) relate(s)).
Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) — Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure)
Here set out the reasons why the appeal to the Court was not instituted before the expiration of 90 days after the day the notice of assessment was sent and any other relevant reasons in support of the application. *