Canada Gazette
www.gazette.gc.ca
Common menu bar links
Vol. 132, No. 38 — September 19, 1998
TAX COURT OF CANADA
RULES AMENDING THE TAX COURT OF CANADA RULES OF PROCEDURE RESPECTING THE EXCISE TAX ACT (INFORMAL PROCEDURE)
Notice is hereby given, pursuant to subsection 22(3)(see footnote a) of the Tax Court of Canada Act, that the rules committee of the Tax Court of Canada, pursuant to section 20(see footnote b) of that Act and subject to the approval of the Governor in Council, proposes to make the annexed Rules Amending the Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure). The proposed rules arise primarily out of the Income Tax Amendments Act, 1997, Statutes of Canada, 1998, c. 19 and, in particular, certain amendments to the Tax Court of Canada Act contained in that Act.
Any interested person may make representations in writing with respect to the proposed rules within 60 days after the date of publication of this notice. All such representations must cite the Canada Gazette, Part I, and the date of publication of this notice, and be addressed to the Rules Committee, Tax Court of Canada, 200 Kent Street, 2nd Floor, Ottawa, Ontario K1A 0M1.
RULES AMENDING THE TAX COURT OF CANADA RULES OF PROCEDURE RESPECTING THE EXCISE TAX ACT (INFORMAL PROCEDURE)
1. Section 4 of the Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) (see footnote 1) is replaced by the following:
4. (1) An appeal referred to in section 3 shall be made in writing and set out, in general terms, the reasons for the appeal and the relevant facts, but no special form of pleadings is required.
How Appeal Instituted
(2) An appeal referred to in subsection (1) shall be instituted by
(a) filing the original of the written appeal referred to in subsection (1) in the Registry; and
(b) paying $100 as a filing fee.
(3) The written appeal referred to in subsection (1) shall be filed
(a) by depositing the original of the written appeal in the Registry;
(b) by mailing the original of the written appeal to the Registry; or
(c) by sending a copy of the written appeal by fax or electronic mail to the Registry after having made arrangements acceptable to the Registrar for the payment of the filing fee.
Filing Date
(4) The date of filing of a written appeal in the Registry is deemed to be the day on which the written appeal is received by the Registry.
Electronic Filing
(5) Where a written appeal is filed in accordance with paragraph (3)(c), the party who instituted the proceeding or that party's counsel or agent shall forthwith send the original of the written appeal to the Registry.
Powers of Court re Filing Fee
(6) The Court may, on application made by an individual in the written appeal referred to in subsection (1), waive the payment of the filing fee where the Court is satisfied that its payment would cause severe financial hardship to the individual.
Consideration re Filing Fee
(7) The Court shall decide whether to grant an application made under subsection (6) solely on the basis of the information contained in the written appeal referred to in subsection (1).
Form of Appeal
(8) An appeal may be brought by a notice in the form set out in Schedule 4 to these Rules.
2. The Rules are amended by adding the following after section 16.1:
Judgments on Admissions or Certain Documentary Evidence
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.
TAX COURT OF CANADA
RULES AMENDING THE TAX COURT OF CANADA RULES (INFORMAL PROCEDURE)
Notice is hereby given, pursuant to subsection 22(3) (see footnote c) of the Tax Court of Canada Act, that the rules committee of the Tax Court of Canada, pursuant to section 20 (see footnote d) of that Act and subject to the approval of the Governor in Council, proposes to make the annexed Rules Amending the Tax Court of Canada Rules (Informal Procedure). The proposed rules arise primarily out of the Income Tax Amendments Act, 1997, Statutes of Canada, 1998, c. 19 and, in particular, certain amendments to the Tax Court of Canada Act contained in that Act.
Any interested person may make representations in writing with respect to the proposed rules within 60 days after the date of publication of this notice. All such representations must cite the Canada Gazette, Part I, and the date of publication of this notice, and be addressed to the Rules Committee, Tax Court of Canada, 200 Kent Street, 2nd Floor, Ottawa, Ontario K1A 0M1.
RULES AMENDING THE TAX COURT OF CANADA RULES (INFORMAL PROCEDURE)
1. Section 4 of the Tax Court of Canada Rules (Informal Procedure)(see footnote 2) is replaced by the following:
4. (1) An appeal referred to in section 3 shall be made in writing and set out, in general terms, the reasons for the appeal and the relevant facts, but no special form of pleadings is required.
How Appeal Instituted
(2) An appeal referred to in subsection (1) shall be instituted by
(a) filing the original of the written appeal referred to in subsection (1) in the Registry; and
(b) paying $100 as a filing fee.
(3) The written appeal referred to in subsection (1) shall be filed
(a) by depositing the original of the written appeal in the Registry;
(b) by mailing the original of the written appeal to the Registry; or
(c) by sending a copy of the written appeal by fax or electronic mail to the Registry after having made arrangements acceptable to the Registrar for the payment of the filing fee.
Filing Date
(4) The date of filing of a written appeal in the Registry is deemed to be the day on which the written appeal is received by the Registry.
Electronic Filing
(5) Where a written appeal is filed in accordance with paragraph (3)(c), the party who instituted the proceeding or that party's counsel or agent shall forthwith send the original of the written appeal to the Registry.
Powers of Court re Filing Fee
(6) The Court may, on application made by an individual in the written appeal referred to in subsection (1), waive the payment of the filing fee where the Court is satisfied that its payment would cause severe financial hardship to the individual.
Consideration re Filing Fee
(7) The Court shall decide whether to grant an application made under subsection (6) solely on the basis of the information contained in the written appeal referred to in subsection (1).
Form of Appeal
(8) An appeal may be brought by a notice in the form set out in Schedule 4.
2. The Rules are amended by adding the following after section 18.1:
Judgments on Admissions or Certain Documentary Evidence
18.2 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 the documents,
without waiting for the determination of any other question between the parties.
3. Schedule 4(see footnote 3) to the Rules is amended by replacing the reference to "Schedule 17" with a reference to "Schedule 17(2)".
TAX COURT OF CANADA
RULES AMENDING THE TAX COURT OF CANADA RULES OF PROCEDURE RESPECTING THE EMPLOYMENT INSURANCE ACT
Notice is hereby given, pursuant to subsection 22(3)(see footnote e) of the Tax Court of Canada Act, that the rules committee of the Tax Court of Canada, pursuant to section 20(see footnote f) of that Act and subject to the approval of the Governor in Council, proposes to make the annexed Rules Amending the Tax Court of Canada Rules of Procedure respecting the Employment Insurance Act. The proposed rules arise primarily out of the Income Tax Amendments Act, 1997, Statutes of Canada, 1998, c. 19 and, in particular, certain amendments to the Tax Court of Canada Act contained in that Act.
Any interested person may make representations in writing with respect to the proposed rules, within 60 days after the date of publication of this notice. All such representations must cite the Canada Gazette, Part I, and the date of publication of this notice, and be addressed to the Rules Committee, Tax Court of Canada, 200 Kent Street, 2nd Floor, Ottawa, Ontario K1A 0M1.
RULES AMENDING THE TAX COURT OF CANADA RULES OF PROCEDURE RESPECTING THE EMPLOYMENT INSURANCE ACT
1. Subsections 5(3) to (6) of the Tax Court of Canada Rules of Procedure respecting the Employment Insurance Act (see footnote 4) are replaced by the following:
(3) An appeal referred to in subsection (1) shall be made in writing and set out, in general terms, the reasons for the appeal and the relevant facts, but no special form of pleadings is required.
How Appeal Instituted
(4) An appeal shall be instituted by filing the original of the written appeal referred to in subsection (3) in the Registry.
(5) The written appeal referred to in subsection (3) shall be filed
(a) by depositing the original of the written appeal in the Registry;
(b) by mailing the original of the written appeal to the Registry; or
(c) by sending a copy of the written appeal by fax or electronic mail to the Registry.
Filing Date
(6) The date of filing of a written appeal in the Registry is deemed to be the day on which the written appeal is received by the Registry.
Electronic Filing
(7) Where a written appeal is filed in accordance with paragraph (5)(c), the party who instituted the proceeding or that party's counsel or agent shall forthwith send the original of the written appeal to the Registry.
Form of Appeal
(8) An appeal may be brought by a notice in the form set out in Schedule 5.
2. Subsection 27(3) of the French version of the Rules is replaced by the following:
(3) La Cour peut dispenser de l'observation de toute règle, si l'intérêt de la justice l'exige.
TAX COURT OF CANADA
RULES AMENDING THE TAX COURT OF CANADA RULES (GENERAL PROCEDURE)
Notice is hereby given, pursuant to subsection 22(3)(see footnote g) of the Tax Court of Canada Act, that the rules committee of the Tax Court of Canada, pursuant to section 20(see footnote h) of that Act and subject to the approval of the Governor in Council, proposes to make the annexed Rules Amending the Tax Court of Canada Rules (General Procedure). The proposed rules arise primarily out of the Income Tax Amendments Act, 1997, Statutes of Canada, 1998, c. 19, and, in particular, certain amendments to the Tax Court of Canada Act contained in that Act.
Any interested person may make representations in writing with respect to the proposed rules within 60 days after the date of publication of this notice. All such representations must cite the Canada Gazette, Part I, and the date of publication of this notice, and be addressed to the Rules Committee, Tax Court of Canada, 200 Kent Street, 2nd Floor, Ottawa, Ontario K1A 0M1.
RULES AMENDING THE TAX COURT OF CANADA RULES (GENERAL PROCEDURE)
1. (1) The portion of subsection 21(1)(see footnote 5) of the Tax Court of Canada Rules (General Procedure)(see footnote 6) before paragraph (a) is replaced by the following:
21. (1) Every proceeding to which the general procedure in the Act applies shall be instituted by filing an originating document in the Registry
(2) Subsections 21(2) and (3) of the Rules are replaced by the following:
(2) A notice of appeal shall be filed
(a) by depositing the original and two copies of the notice of appeal in the Registry, and paying the filing fee to the Registry,
(b) by forwarding the original and two copies of the notice of appeal, together with the filing fee, by mail to the Registry, or
(c) by sending a copy of the notice of appeal by fax or electronic mail to the Registry after having made arrangements acceptable to the Registrar for the payment of the filing fee, and the appellant shall forthwith send the original and two copies of the document transmitted by fax or electronic mail to the Registry.
(3) An agreement or an application for the determination of a question shall be filed
(a) by depositing the original and two copies of the document in the Registry, and paying the filing fee to the Registry, or
(b) by forwarding the original and two copies of the document, together with the filing fee, by mail to the Registry.
2. Section 22(see footnote 7) of the Rules is replaced by the following:
22. The date of filing of an originating document in the Registry is deemed to be the day on which the document is received by the Registry and, on receipt of the document, it and the copies of it shall be stamped with the date of receipt.
3. Subsection 23(1) of the Rules is replaced by the following:
23. (1) Where the original and two copies of the originating document have been received by the Registry and the filing fee has been paid, an officer of the Registry shall, after verifying the accuracy of the copies, forthwith, on behalf of the party who instituted the proceeding, serve the originating document on Her Majesty in right of Canada by transmitting the copies to the office of the Deputy Attorney General of Canada.
4. Section 44(see footnote 8) of the Rules is replaced by the following:
44. (1) A reply shall be filed in the Registry within 60 days after service of the notice of appeal unless the appellant consents, before or after the expiration of the 60-day period, to the filing of that reply after the 60-day period or the Court allows the Minister, on application made before or after the expiration of the 60-day period, to file the reply after that period.
(2) A reply may be filed after the period referred to in subsection (1) and, where the Minister does not file the reply within the 60-day period or within the extension of time consented to by the person who has brought the appeal or granted by the Court, the allegations of fact contained in the notice of appeal are presumed to be true for the 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 an 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.
5. Subsection 125(1)(see footnote 9) of the Rules is replaced by the following:
125. (1) Where an appeal has not been set down for hearing or terminated by any means within six months after filing the reply or after the last day for filing the reply, whichever is later, subject to any direction by the Chief Judge, the Registrar or a person designated by the Registrar, may serve on the Deputy Attorney General of Canada and on the counsel of record for the appellant or, where the appellant acts in person, on the appellant, a notice of status hearing at least 30 days before the date fixed for the hearing, and the hearing shall be held before a judge.
6. The portion of subsection 147(7) of the Rules after paragraph (b) is replaced by the following:
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.
7. The Rules are amended by adding the following after section 170:
Judgments on Admissions or Certain Documentary Evidence
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.
8. Section 3 of Tariff A of Schedule II to the Rules and the heading before it are repealed.
9. (1) Paragraphs 1(1)(a) to (e) (see footnote 10) of Tariff B of Schedule II to the Rules are replaced by the following:
(a) for all services in a proceeding prior to examination for discovery,
Class A: $250
Class B: $375
Class C: $500
(b) for a motion, examination for discovery, status hearing, pre-hearing conference, taxation of costs, taking evidence before hearing, or cross-examination on an affidavit (including preparation), for each day or part day,
Class A: $250
Class B: $375
Class C: $500
(c) for preparation for hearing,
Class A: $250
Class B: $500
Class C: $750
(d) for conduct of the hearing, for each day or part day,
Class A: $750
Class B: $1,250
Class C: $1,875
(e) for all services after judgment,
Class A: $125
Class B: $250
Class C: $375
(2) Subsection 1(2) of Tariff B of Schedule II to the Rules is replaced by the following:
(2) The amounts that may be allowed for disbursements are all disbursements made under Tariff A of this schedule and all other disbursements that are essential for the conduct of the proceeding, including up to $0.20 per page for copies of any documents or authorities prepared for or by a party for the use of the Court and supplied to any opposite party.
R.S., 1985, c. 51 (4th Supp.), s. 7
S.C., 1996, c. 23, s. 184
SOR/92-42
R.S., 1985, c. 51 (4th Supp.), s. 7
S.C., 1996, c. 23, s. 184
SOR/90-688
SOR/94-85
R.S., 1985, c. 51 (4th Supp.), s. 7
S.C., 1996, c. 23, s. 184
SOR/90-690; SOR/98-8
R.S., 1985, c. 51 (4th Supp.), s. 7
S.C., 1996, c. 23, s. 184
SOR/92-41
SOR/90-688
SOR/93-96
SOR/92-41
SOR/95-113
SOR/95-113
NOTICE:
The format of the electronic version of this issue of the Canada Gazette was modified in order to be compatible with extensible hypertext markup language (XHTML 1.0 Strict).
