Tax Court of Canada Rules of Procedure respecting the Excise Act, 2001 (Informal Procedure) (SOR/2004-102)

Regulations are current to 2013-04-29 and last amended on 2008-11-20. Previous Versions

Tax Court of Canada Rules of Procedure respecting the Excise Act, 2001 (Informal Procedure)

SOR/2004-102

TAX COURT OF CANADA ACT

Registration 2004-04-27

Rules of Practice and Procedure of the Tax Court of Canada in Respect of Appeals Under the Excise Act, 2001 (Informal Procedure)

P.C. 2004-499  2004-04-27

Whereas, pursuant to subsection 22(3)Footnote a 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 Act, 2001 (Informal Procedure), substantially in the annexed form, in the Canada Gazette, Part I, on August 30, 2003, and invited any interested person to make representations with respect to the proposed Rules;

Therefore, the rules committee of the Tax Court of Canada, pursuant to section 20Footnote b of the Tax Court of Canada Act and subject to the approval of the governor in council, hereby makes, effective on the date of publication in the Canada Gazette, the annexed Tax Court of Canada Rules of Procedure respecting the Excise Act, 2001 (Informal Procedure).

Ottawa, December 16, 2003

Alban GaronDonald G.H. Bowman
Chief JusticeAssociate Chief Justice
Robert Emond
Chief Administrator of the
Courts Administration Services
Michael J. BonnerEdwin G. Kroft
Louise Lamarre ProulxIan MacGregor
Campbell J. MillerMaurice A. Régnier

Her Excellency the Governor General in Council, on the recommendation of the Minister of Justice, pursuant to subsection 20(1)Footnote c of the Tax Court of Canada Act, hereby approves the annexed Tax Court of Canada Rules of Procedure respectecting the Excise Act, 2001 (Informal Procedure).

SHORT TITLE

1. These rules may be cited as the Tax Court of Canada Rules of Procedure Respecting the Excise Act, 2001 (Informal Procedure).

INTERPRETATION

2. The following definitions apply in these Rules.

“Act”

“Act” means the Tax Court of Canada Act. (Loi)

“assessment”

“assessment” includes a reassessment and an additional assessment. (cotisation)

“counsel”

“counsel” means every person who may practise as a barrister, advocate, attorney or solicitor in any of the provinces. (avocat)

“electronic filing”

“electronic filing” means the act of filing, by electronic means, through the Court’s website (www.tcc-cci.gc.ca) or any other website referred to in a direction issued by the Court, any document listed on those sites. (dépôt électronique)

“Minister”

“Minister” means the Minister of National Revenue. (ministre)

“Registrar”

“Registrar” means the person appointed as Registrar of the Court by the Chief Administrator of the Courts Administration Service in consultation with the Chief Justice. (greffier)

“Registry”

“Registry” means the Registry established by the Chief Administrator of the Courts Administration Service at the principal office of the Court at 200 Kent Street, 2nd Floor, Ottawa, Ontario  K1A 0M1 (telephone: (613) 992-0901 or 1-800-927-5499; fax: (613) 957-9034; website: www.tcc-cci.gc.ca) or at any other local office of the Court specified in notices published by the Court. (greffe)

  • SOR/2007-147, s. 1;
  • SOR/2008-301, s. 1(E).
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APPLICATION

3. These Rules apply to appeals brought under the Excise Act, 2001, other than appeals to which the Tax Court of Canada Rules (General Procedure) apply.

FILING A NOTICE OF APPEAL

4. An appeal referred to in section 3 shall be instituted by filing a notice of appeal, which may be in the form set out in Schedule 4, using one of the following methods:

  • (a) depositing the notice with the Registry;

  • (b) sending it by mail to the Registry; or

  • (c) sending it by fax or by electronic filing to the Registry.

  • SOR/2007-147, s. 2;
  • SOR/2008-301, s. 2.
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