Tax Court of Canada Rules (Informal Procedure)

The Tax Court of Canada Rules (Informal Procedure) come into effect on January 1, 1991, replacing the Tax Review Board Rules and the Tax Court of Canada Rules of Practice and Procedure for the Award of Costs. The rules apply to all appeals in the Tax Court of Canada under the Income Tax Act that are governed by the informal procedure, with modifications as required.

These rules provide for a new filing method using electronic filing, with an option to file documents through mail or fax. They also outline procedures for notices of appeal, replies, expert witnesses, discontinuance, pronouncing and entering judgments, costs, taxation, and removal from one procedure to another.

The rules establish the appointment of associate judges, who have the same powers as regular judges, and set out the process for taxation of costs.

Additionally, the rules provide for disbursements related to services, sales taxes, use or consumption taxes, and other expenses that are essential for the conduct of an appeal.