Tax Court of Canada Rules (General Procedure) (SOR/90-688a)

136. The judge may, in the presence of the parties or their counsel, inspect any place or thing concerning which any question may arise.

137. A judge may postpone or adjourn a hearing to such time and place and on such terms as are just.

• 138. (1) The judge may reopen a hearing before judgment has been pronounced for such purposes and upon such terms as are just.

• (2) The judge may, at any time before judgment, draw the attention of the parties to any failure to prove some fact or document material to a party’s case, or to any defect in the proceeding, and permit a party to remedy the failure or defect for such purposes and upon such terms as are just.

• 139. (1) Where a party shows that through no lack of diligence, a witness whose evidence is material has failed to attend the hearing, the judge may adjourn the hearing.

• (2) Upon an application for an adjournment under subsection (1) another party may require the party applying, on oath or on the oath of some other person, to state the facts that it is believed the witness would have stated, and the other party may admit those facts, or admit that the witness would have stated those facts and the judge may refuse to adjourn the hearing.

• 140. (1) If at a hearing, either party fails to appear, the Court may allow the appeal, dismiss the appeal or give such other direction as is just.

• (2) The Court may set aside or vary, on such terms as are just, a judgment or order obtained against a party who failed to attend a hearing, a status hearing or a pre-hearing conference on the application of the party if the application is made within thirty days after the pronouncement of the judgment or order.

• 141. (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 relevant to the matters in question in the appeal that are specified in the subpoena. (Form 141(1))

• (1.1) Unless otherwise directed by the Court, a subpoena must be served on a person whose attendance is required at the hearing, at least five days before the day on which that person is required to appear.

• (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) No subpoena for the production or an original record or document that may be proved by a certified copy shall be served without leave of the Court.

• (4) No person is required to attend at a hearing unless the subpoena has been served on that person personally in accordance with subsection (1.1) and, at the same time, witness fees and expenses calculated in accordance with Schedule II, Tariff A have been paid or tendered to the person.

• (5) Service of a subpoena and the payment or tender of the witness fees and expenses may be proved by affidavit.

• (6) A subpoena continues to have effect until the attendance of the witness is no longer required.

• (7) Where a witness whose evidence is material to a proceeding is served with a subpoena and the proper witness fees and expenses are paid or tendered to the witness, and the witness fails to attend the hearing or to remain in attendance in accordance with the requirement of the subpoena, the judge may by a warrant for arrest cause the witness to be apprehended and forthwith brought before the Court. (Form 141(7))

• (8) On being apprehended, the witness may be detained in custody until the presence of the witness is no longer required, or the witness is released on such terms as are just, and the witness may be ordered to pay the costs arising out of the failure to attend or remain in attendance.