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

Certificate of Costs

158 On the taxation of costs, the taxing officer shall set out in a certificate of costs the amount of costs taxed and allowed. (Form 158)

Review of Taxation

159 Upon motion of a party who is dissatisfied with the taxation, made within thirty days of the date of a certificate of costs, the Court may review the taxation and give such direction as may be just.

Security for Costs

Where Available

160 Where it appears that the appellant is resident outside of Canada, the Court on application by the respondent may give such direction regarding security for costs as is just.

When to be Made

161 An application for security for costs may be made only after the respondent has delivered a reply to the notice of appeal.

Amount and Form of Security

162 The amount and form of security and the time for payment into Court or otherwise giving the required security shall be determined by the Court.

Effect of Direction

163 An appellant who has been directed to give security for costs may not, until the security has been given, take any step in the appeal unless the Court directs otherwise.

Default of Appellant

164 Where the appellant defaults in giving the security required, the Court on application may dismiss the appeal.

Amount May be Varied

165 The amount of security may be increased or decreased at any time.

Notice of Compliance

166 On giving the security required, the appellant shall forthwith give notice of compliance to the respondent.

Payment Into and Out of Court

• 166.1 (1) A person who pays money into Court shall do so by delivering to the Registry

  • (a) a bill of exchange drawn on a bank, trust company, credit union or caisse populaire, or such other bill of exchange as may be authorized by order of the Court, that is payable to the order of the Receiver General of Canada; and

  • (b) three copies of a tender of payment into Court. (Form 166.1)

• (2) A payment into Court is effective on the day the bill of exchange is paid after presentation for payment.

• (3) Where a payment is effective, the Registry shall return a copy of the tender of payment into Court to the person making the payment.

• 166.2 (1) Where an order has been made by the Court for payment out of court of money that is in the Consolidated Revenue Fund, or for payment out of any such money, together with any interest that may have accumulated on it, a requisition shall be made by the Registry to the Receiver General for such payment.

• (2) A requisition shall be for an instrument in the amount to be paid out and payable to the person to whom the money is to be paid pursuant to the order, to be sent to the Registry at Ottawa, or at such other place as may be specified, for delivery of the instrument to the payee’s counsel of record, if the payee has such a counsel, and otherwise for delivery to the payee.

Judgments Disposing of an Appeal or an Interlocutory Application

Pronouncing and Entering of Judgments

• 167 (1) The Court shall dispose of an appeal or an interlocutory or other application that determines in whole or in part any substantive right in dispute between or among the parties by rendering a judgment and shall dispose of any other interlocutory or other application by issuing an order.

• (2) A judgment shall be dated on the day it is signed and that day is the date of the pronouncement of the judgment.

• (3) A judgment and the reasons relating to it, if any, shall be deposited with the Registry without delay.

Reconsideration of a Judgment on an Appeal

168 Where the Court has pronounced a judgment disposing of an appeal any party may within ten days after that party has knowledge of the judgment, move the Court to reconsider the terms of the judgment on the grounds only,

• (a) that the judgment does not accord with the reasons for judgment, if any, or

• (b) that some matter that should have been dealt with in the judgment has been overlooked or accidentally omitted.

Direction for and Approval of Draft Judgment

• 169 (1) The Court may direct that one of the parties prepares a draft of an appropriate judgment to implement the Court’s decision.

• (2) Where a party has been directed to prepare a draft of a judgment and all parties represented at the hearing have approved the form of the judgment by signing the original or a copy of it, the party who prepared the draft judgment shall,

  • (a) file the original or the copy or copies approved by the parties, and

  • (b) leave the original judgment with the Registrar for signing by the Court.

• (3) Where the party directed to draft the judgment is unable to obtain the approval of every other party represented at the hearing, any party may apply to the judge who presided at the hearing to settle the terms of the judgment and to give any necessary directions, and upon settlement the judge shall sign the judgment and deposit it in the Registry.

Judgments by Consent on an Appeal

170 When all parties have consented in writing to a judgment disposing of an appeal, the Court may,

• (a) grant the judgment sought without a hearing,

• (b) direct a hearing, or

• (c) direct that written representations be filed.

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.

Setting Aside, Varying or Amending Interlocutory Judgments

• 171 (1) A person who,

  • (a) is affected by a judgment obtained on motion without notice, or

  • (b) fails to appear on a motion through accident, mistake or insufficient notice,

  may move to set aside or vary the judgment by a notice of motion.

• (2) On a motion under subsection (1) the Court may set aside or vary the judgment on such terms as are just.

• (3) A motion under subsection (1) shall not be made,

  • (a) after the expiry of a reasonable time after the moving party knows or ought reasonably to have known of the judgment, or

  • (b) if the moving party has taken any further steps in the proceeding after obtaining knowledge of the judgment,

  except with leave of the Court.

Setting Aside, Varying or Amending Accidental Errors in Judgments — General

• 172 (1) A judgment that,

  • (a) contains an error arising from an accidental slip or omission, or

  • (b) requires amendment in any matter on which the Court did not adjudicate,

  may be amended by the Court on application or of its own motion.

• (2) A party who seeks to,

  • (a) have a judgment set aside or varied on the ground of fraud or of facts arising or discovered after it was made,

  • (b) suspend the operation of a judgment, or

  • (c) obtain other relief than that originally directed,

  may make a motion for the relief claimed.

Seizure, Sale and Garnishment

• 172.1 (1) In addition to any other method of enforcement available, a judgment directing the payment of money to Her Majesty in right of Canada may be enforced by a writ of seizure and sale of the real and personal property of the person required to make payment or by the garnishment of debts payable to such person by another person.

• (2) A writ of seizure and sale or a notice of garnishment may be issued by a judge of the Court on application by the Deputy Attorney General of Canada, which application may be made ex parte.

• (3) An application for one or more writs of seizure and sale may be made under subsection (2) and it shall be accompanied by an affidavit stating

  • (a) the date and amount of any payment received since the judgment was issued, and

  • (b) the amount owing, including interest and the rate of interest,

  and any other evidence necessary to establish the amount awarded and the amount owing.

• (4) An application for one or more notices of garnishment may be made under subsection (2) and it shall be accompanied by an affidavit stating,

  • (a) the date and amount of any payment received since the judgment was issued,

  • (b) the amount owing, including interest and the rate of interest,

  • (c) the name and address of each person to whom a notice of garnishment is to be directed,

  • (d) that the deponent believes that those persons are or will become indebted to the debtor and the grounds for the belief,

  • (e) such particulars of the debts as are known to the deponent, and

  • (f) where a person to whom a notice of garnishment is to be directed is not then indebted but will become indebted to the debtor, such particulars of the date on which and the circumstances under which the debt will arise as are known to the deponent, and

  any other evidence necessary to establish the amount awarded and the amount owing.

• (5) A writ of seizure and sale or a notice of garnishment shall be in a form approved by the judge who hears the application under subsection (2) and the judge may give such directions with respect to the matter as the judge considers just and necessary in the circumstances.

• (6) Where a judgment directs the payment of money by and to a person, neither of whom is Her Majesty in right of Canada, the person entitled to payment may make application to a judge of the Court for a writ of seizure and sale or a notice of garnishment, which application may be made ex parte.

• (7) Subsections (3) to (5) apply to an application made under subsection (6).

Examination of Judgment Debtor

• 172.2 (1) Where a judgment directs the payment of money to Her Majesty in right of Canada, the Deputy Attorney General of Canada may make application to the Court, which application may be made ex parte, for an order directing the examination of the judgment debtor.

• (2) The Court may order the judgment debtor or, if the judgment debtor is a body corporate, one of its officers, to attend before the Registrar or such other officer of the Court as the Registrar may appoint, and be orally examined on the questions

  • (a) as to all the property that the judgment debtor possesses or has possessed since incurring the obligation that was the basis of the judgment or order, and as to the judgment debtor’s sources of income, and

  • (b) without limiting the generality of paragraph (a), whether any and, if so, what debts are owing to the judgment debtor,

  and the Court may also order the judgment debtor or officer to produce any books or documents in the possession or control of the judgment debtor relevant to those questions at the time and place appointed for the examination.

• (3) An order under this section must be served personally on the judgment debtor and on any officer of a body corporate ordered to attend for examination.

• (4) Any difficulty arising in the course of an examination under this section before the Registrar or other officer, including any dispute with respect to the obligation of the person being examined to answer any question put to that person, may be referred to the Court, and the Court may determine it or give such directions for determining it as the Court thinks fit.

• 172.3 (1) Where a judgment directs the payment of money by and to a person, neither of whom is Her Majesty in right of Canada, the person entitled to payment may make application to the Court, which application may be made ex parte, for an order directing the examination of the judgment debtor.

• (2) Subsections 172.2(2) to (4) apply to an application made under subsection (1).

Contempt of Court

• 172.4 (1) A person is guilty of contempt of court who

  • (a) at a hearing of the Court fails to maintain a respectful attitude, remain silent or refrain from showing approval or disapproval of the proceeding;

  • (b) wilfully disobeys a process or order of the Court;

  • (c) acts in such a way as to interfere with the orderly administration of justice or to impair the authority or dignity of the Court;

  • (d) is an officer of the Court and fails to perform his or her duties;

  • (e) is a sheriff or bailiff and does not execute a writ forthwith or does not make a return thereof; or

  • (f) contrary to these rules and without lawful excuse,

    • (i) refuses or neglects to obey a subpoena or to attend at the time and place appointed for his or her examination for discovery,

    • (ii) refuses to be sworn or to affirm or to answer any question put to him or her,

    • (iii) refuses or neglects to produce or permit to be inspected any document or other property, or

    • (iv) refuses or neglects to answer interrogatories or to make discovery of documents.

• (2) Subject to subsection (6), before a person may be found in contempt of court, the person alleged to be in contempt shall be served with an order, made on the motion of a person who has an interest in the proceeding or at the Court’s own initiative, requiring the person alleged to be in contempt

  • (a) to appear before a judge at a time and place stipulated in the order;

  • (b) to be prepared to hear proof of the act with which the person is charged, which shall be described in the order with sufficient particularity to enable the person to know the nature of the case against the person; and

  • (c) to be prepared to present any defence that the person may have.

• (3) A motion for an order under subsection (2) may be made ex parte.

• (4) An order may be made under subsection (2) if the Court is satisfied that there is a prima facie case that contempt has been committed.

• (5) An order under subsection (2) shall be personally served, together with any supporting documents, unless otherwise ordered by the Court.

• (6) In a case of urgency, a person may be found in contempt of court for an act committed in the presence of a judge in the exercise of his or her functions and condemned at once, provided that the person has first been called on to justify his or her behaviour.

• (7) A finding of contempt shall be based on proof beyond a reasonable doubt.

• (8) A person alleged to be in contempt may not be compelled to testify.

• (9) Where the Court considers it necessary, it may request the assistance of the Attorney General of Canada or any other person in relation to any proceedings for contempt.

• (10) Where a person is found to be in contempt, a judge may order, in addition to any other order made in respect of the proceedings, any or all of the following:

  • (a) that the person be imprisoned for a period of less than two years;

  • (b) that the person pay a fine;

  • (c) that the person do or refrain from doing any act;

  • (d) that the person’s property be sequestered; and

  • (e) that the person pay costs.