Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure)

Whereas, pursuant to subsection 22(3) of the Tax Court of Canada Act, the rules committee of the Tax Court of Canada published a copy of the proposed Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure), substantially in the form annexed hereto, in the Canada Gazette Part I on August 3, 1991, and invited any interested person to make representations to the rules committee with respect thereto;Therefore, the rules committee of the Tax Court of Canada, pursuant to section 20 of the Tax Court of Canada Act and subject to the approval of the Governor in Council, hereby makes, effective the date of registration under the Statutory Instruments Act the annexed Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure).^notenoteDated this 22nd day of October, 1991 | | J.-Couture,Chief Judge | | D.H. Christie,Associate Chief Judge | | M.J. Bonner | | A. Garon | | Helen C. Turner | | Maurice Regnier | | Edwin G. Kroft | | His Excellency the Governor General in Council, on the recommendation of the Minister of Justice, pursuant to subsection 20(1) of the Tax Court of Canada Act, is pleased hereby to approve the annexed Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure), made by the rules committee of the Tax Court of Canada.

Short Title

Interpretation

Application

Associate Judges

Filing a Notice of Appeal

Filing of other Documents

Filing Date

Electronic Filing

Appellant’s Address for Service of Documents

Reply to Notice of Appeal

Expert Witnesses

Discontinuance

Pronouncing and Entering of Judgments

Costs

Costs Vexatious Proceedings

Removal of an Appeal from the Informal Procedure to the General Procedure or from the General Procedure to the Informal Procedure

Application for Extension of Time

Judgments on Admissions or Certain Documentary Evidence

Subpoena

General

Contempt of Court

Schedule 4 · Notice of Appeal (Informal Procedure)

TAX COURT OF CANADABETWEEN:(name)Appellant,andHER MAJESTY THE QUEEN,Respondent.NOTICE OF APPEALTAKE 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.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.Date:TO: | The RegistrarTax Court of Canada200 Kent StreetOttawa, OntarioK1A 0M1orAny other office of the Registry. | (Set out name, address for service and telephone number of appellant, appellant’s counsel or appellant’s agent)

Schedule 8 · Notice of Discontinuance (Informal Procedure)

TAX COURT OF CANADABETWEEN:(name)Appellant,andHER MAJESTY THE QUEEN,Respondent.NOTICE OF DISCONTINUANCETAKE 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)).Date:TO: | The RegistrarTax Court of Canada200 Kent StreetOttawa, OntarioK1A 0M1orAny other office of the Registry. | (Set out name, address for service and telephone number of appellant, appellant’s counsel or appellant’s agent)

Schedule 12 · Bill of Costs (Informal Procedure)

TAX COURT OF CANADABETWEEN:(name)Appellant,andHER MAJESTY THE QUEEN,Respondent.BILL OF COSTSThis 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)Date:TO: | The RegistrarTax Court of Canada200 Kent StreetOttawa, OntarioK1A 0M1orAny other office of the Registry. | (Set out name, address for service and telephone number of appellant, appellant’s counsel or appellant’s agent)* PLEASE NOTE the definition of assessment in section 2.

Schedule 15 · Election To Have Informal Procedure Apply (Informal Procedure)

TAX COURT OF CANADABETWEEN:(name)Appellant,andHER MAJESTY THE QUEEN,Respondent.ELECTIONTAKE NOTICE THAT the appellant elects that the informal procedure shall apply to the appeal.Date:TO: | The RegistrarTax Court of Canada200 Kent StreetOttawa, OntarioK1A 0M1orAny other office of the Registry. | (Set out name, address for service and telephone number of appellant, appellant’s counsel or appellant’s agent)

Schedule 16(1) — OBJECTION · Application for Extension of Time for the Filing of a Notice of Objection (Informal Procedure)

TAX COURT OF CANADABETWEEN:(name)Appellant,andHER MAJESTY THE QUEEN,Respondent.APPLICATION FOR EXTENSION OF TIME FOR THE FILING OF A NOTICE OF OBJECTIONI 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.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.Date:TO: | The RegistrarTax Court of Canada200 Kent StreetOttawa, OntarioK1A 0M1orAny other office of the Registry. | (Set out name, address for service and telephone number of applicant, applicant’s counsel or applicant’s agent)

Schedule 16(2) — REQUEST · Application for Extension of Time for Making a Request that the Minister Make an Assessment, a Reassessment or an Additional Assessment (Informal Procedure)

TAX COURT OF CANADABETWEEN:(name)Appellant,andHER MAJESTY THE QUEEN,Respondent.APPLICATION FOR EXTENSION OF TIME FOR MAKING A REQUEST TO THE MINISTERI 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).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.Date:TO: | The RegistrarTax Court of Canada200 Kent StreetOttawa, OntarioK1A 0M1orAny other office of the Registry. | (Set out name, address for service and telephone number of applicant, applicant’s counsel or applicant’s agent)

Schedule 16.1 · Application for Extension of Time Within Which an Appeal May Be Instituted (Informal Procedure)

TAX COURT OF CANADABETWEEN:(name)Appellant,andHER MAJESTY THE QUEEN,Respondent.APPLICATION FOR EXTENSION OF TIME WITHIN WHICH AN APPEAL MAY BE INSTITUTEDI 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)).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.Date:TO: | The RegistrarTax Court of Canada200 Kent StreetOttawa, OntarioK1A 0M1orAny other office of the Registry. | (Set out name, address for service and telephone number of applicant, applicant’s counsel or applicant’s agent)

Schedule 17

[Repealed, SOR/95-117, s. 4]