Tax Court of Canada Rules (General Procedure) (SOR/90-688a)
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Regulations are current to 2012-05-02 and last amended on 2008-11-20. Previous Versions
Tax Court of Canada Rules (General Procedure)
SOR/90-688a
Registration 1990-10-01
Tax Court of Canada Rules (General Procedure)
P.C. 1990-2121 1990-09-27
Whereas, pursuant to subsection 22(3)Footnote * of the Tax Court of Canada Act, the rules committee of the Tax Court of Canada published a notice of the proposed revocation of the Tax Review Board Rules, C.R.C., c. 1513, and the Tax Court of Canada Rules of Practice and Procedure for the Award of Costs (Income Tax Act)Footnote **, except in respect of any appeals or proceedings instituted before January 1, 1991, and a copy of the proposed Tax Court of Canada Rules (General Procedure) and the proposed Tax Court of Canada Rules (Informal Procedure), substantially in the form annexed hereto, in the Canada Gazette Part I on April 21, 1990, 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 20Footnote *** of the Tax Court of Canada Act and subject to the approval of the Governor in Council, hereby
(a) revokes, effective January 1, 1991, the Tax Review Board Rules, C.R.C., c. 1513, and the Tax Court of Canada Rules of Practice and Procedure for the Award of Costs (Income Tax Act), approved by Order in Council P.C. 1985-183 on January 24, 1985Footnote **, except in respect of any appeals or proceedings instituted before January 1, 1991; and
(b) makes, effective January 1, 1991, the annexed Tax Court of Canada Rules (General Procedure) and Tax Court of Canada Rules (Informal Procedure), in substitution therefor.
Dated this 7th day of September 1990
| __________ | __________ |
| J.-C. Couture, | D.H. Christie, |
| Chief Judge | Associate Chief Judge |
| __________ | __________ |
| M.J. Bonner | A. Garon |
| __________ | __________ |
| Helen C. Turner | Maurice Regnier, Q.C. |
Return to footnote *R.S., c. 51 (4th Supp.), s. 7
Return to footnote **SOR/85-119, 1985 Canada Gazette Part II, p. 1021
Return to footnote ***R.S., c. 51 (4th Supp.), s. 6
