Tax Court of Canada Rules (General Procedure)

The Tax Court of Canada Rules (General Procedure) came into effect on January 1, 1991, after being approved by the Governor General in Council. The rules replaced the previous Tax Review Board Rules and the Tax Court of Canada Rules of Practice and Procedure for the Award of Costs, except for appeals or proceedings instituted before January 1, 1991. The new rules aim to provide a more efficient and cost-effective process for the determination of tax disputes.

The rules cover various aspects of taxation, including definitions, application, interpretation, forms, videoconferences, and teleconferences. They also outline procedures for filing documents, conducting hearings, and handling appeals. The rules emphasize the importance of written notice and provide guidelines for the use of electronic filing.

Key provisions include the ability to conduct proceedings by videoconference or teleconference, the power of associate judges, and the rules for dealing with non-compliance and irregularities. The rules also cover issues such as photocopies of court documents, confidentiality orders, and affidavits used in proceedings.

Overall, the Tax Court of Canada Rules (General Procedure) aim to provide a clear and efficient framework for taxation disputes, while also ensuring that justice is served.