Canada Gazette, Part I, Volume 160, Number 46: Rules Amending Certain Rules Made Under the Tax Court of Canada Act

November 14, 2026

Statutory authority
Tax Court of Canada Act

Sponsoring agency
Courts Administration Service

REGULATORY IMPACT ANALYSIS STATEMENT

(This statement is not part of the Rules.)

Issues

The rules committee of the Tax Court of Canada is proposing various changes to the Tax Court of Canada Rules (General Procedure) [the “Rules”] to make them more accessible and to address certain areas for improvement. The Rules have not been significantly updated since 2014, and the rules committee has sought ways to simplify the litigation process so that proceedings can be better navigated. Amendments are needed to help Tax Court of Canada (“Tax Court”) proceedings adapt to litigation developments, such as the increased availability of digital technology, and improve the effectiveness and efficiency of proceedings. This includes improving the language of various rules to make the Rules easier to understand, clarifying the scope of the Rules, ensuring alignment with modern drafting methods, and codifying certain existing practices into the Rules.

Amendments are also needed to follow a recommendation issued by the Uniform Law Conference of Canada in 2015 on legislative provisions that courts should adopt regarding service abroad to comply with The Hague convention, entitled Convention on the Service Abroad of Judicial and Extrajudicial Documents in Civil or Commercial Matters (the “Convention”).

In addition, as the Sovereign is the respondent in almost all litigation before the Tax Court, updates are needed to replace references to the Queen with references to the King throughout each of the Tax Court of Canada’s rules of procedure.

Background

The rules committee of the Tax Court of Canada is a statutory committee governed by sections 20 and 22 of the Tax Court of Canada Act to make, amend, or revoke rules, subject to the approval of the Governor in Council. The rules committee is comprised of the Chief Justice of the Tax Court of Canada, the Associate Chief Justice, three Tax Court judges, a Tax Court associate judge, the Chief Administrator of the Courts Administration Service, two members of the private bar, and a representative of the Attorney General of Canada.

The General Procedure is the default procedure for Tax Court of Canada appeals. It uses established rules of discovery and evidence, and it must be used if the amount at issue is above specified monetary thresholds. The Rules provide structure and guidance for how to conduct General Procedure litigation, including deadlines for filing certain pleadings and documents, the conduct of discovery, and how parties may serve and file documents. The Rules apply throughout all stages of a General Procedure proceeding. They also include rules for interlocutory steps in a proceeding, such as motions, case management conferences, trial management conferences, settlement conferences and status hearings.

In addition to the Rules, there are six other sets of rules that apply to Tax Court proceedings depending on the issue and/or amount under appeal: the Tax Court of Canada Rules (Informal Procedure), the Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan, the Tax Court of Canada Rules of Procedure respecting the Employment Insurance Act, the Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure), the Tax Court of Canada Rules of Procedure Respecting the Customs Act (Informal Procedure), and the Tax Court of Canada Rules of Procedure respecting the Excise Act, 2001 (Informal Procedure). Like the Rules, they describe relevant steps and requirements in the applicable proceedings.

Objective

The proposed amendments to the Rules would make the Tax Court’s General Procedure proceedings more effective and accessible.

The proposed amendments replacing references to the Queen with references to the King would ensure that references to the Sovereign in Tax Court proceedings are accurate.

Description

The proposed amendments to the Rules include

• Changes to reflect the use of digital technology. These include proposed amendments that would: allow service of documents by email for parties who consent to such service in an originating document, who so consent at a later time, or who list an email address in a reply; add new definitions of “document” and “electronic” that would apply throughout the Rules; and require parties to redact certain information, such as social insurance numbers, from their pleadings and documents.
• Changes to improve language for clarity and ease. These proposed amendments would make the Rules easier to understand, clarify the scope of the Rules, or align the Rules with modern drafting methods. For example, rule 4(2), which discusses the interpretation of the rules, would be clarified to state that matters not provided for in the Rules may be determined on a request for directions, instead of the current rule that requires a motion for directions. Rule 26, which discusses the consolidation of proceedings, would be amended to be easier to read by reordering the clauses.
• Changes to improve the Tax Court’s effectiveness and productivity. For example, a party filing a motion on notice under rule 67 would be required to serve and file their relevant documents 21 days in advance, compared to the current 7 days, and the responding party would be required to serve and file their relevant documents 14 days in advance under rule 68, compared to the current 2 days. This would provide the parties and the Court with more time to review relevant documents and make the motion hearing more productive. The new proposed rule 68.1 would require parties to file motion records before a motion hearing. The proposed amendments would also require parties to provide more notice of an intention to read discovery transcripts into evidence under rule 100. The first party seeking to read in part of a discovery transcript would be required to provide 14 days’ notice of the read-in, and the opposing party would be required to provide 7 days’ notice if they wish to also read in part of a discovery transcript. The Tax Court has had longstanding Practice Notes regarding read-ins of discovery practices, but these practices were not codified in the Rules.
• Changes to reflect new legislation that has been placed under the Tax Court’s jurisdiction. The proposed amendments would update the forms used in General Procedure proceedings to ensure that they include all the proceedings that may occur under the General Procedure. The Tax Court has exclusive original jurisdiction to hear appeals and applications under certain statutes. However, some of these statutes are not referenced in the forms found in the Rules, such as the Greenhouse Gas Pollution Pricing Act and the Global Minimum Tax Act. The proposed amendments would update the forms to ensure that all applicable proceedings are referenced in the Rules.
• Changes to deal with specific issues raised by the rules committee. For example, rule 11, which discusses the computation of time, would include a new provision that excludes Saturdays and holidays from the computation of time for any deadline that is less than 7 days. The new proposed rule 26(a)(ii) would allow for the consolidation of proceedings if there are substantially similar transactions or occurrences or series of transactions or occurrences. A proposed amendment to rule 44(2) would presume a notice of appeal’s allegations of fact to be true (on a rebuttal basis) if the respondent applies for an extension to file a reply after the initial filing deadline has passed and the Court grants the application for an extension. Currently, notice of appeal’s allegations of fact are only presumed true if the reply is not filed in accordance with rule 44(1).
• Changes to implement a recommendation from the Uniform Law Conference of Canada (“ULCC”) on legislative provisions regarding service abroad. The ULCC is a national body that brings together federal, provincial, and territorial representatives from governments, law reform institutes and the private bar to harmonize and modernize laws across Canadian jurisdictions. In 2015, the ULCC adopted the Uniform Rules on Service in Other Contracting States to the Hague Convention on the Service Abroad of Judicial and Extrajudicial Documents in Civil or Commercial Matters (the “Uniform Rules”). The ULCC recommended that the Uniform Rules be implemented into Canadian civil procedure rules in order to clarify the Convention’s application and ensure consistency across jurisdictions. Canada is a party to the Convention. While the Rules currently reference service abroad, including under the Convention, the proposed amendments would implement the ULCC’s recommendation on service abroad provisions. In particular, rule 42 would be re-written, and Forms 42(2)(a) and 42(5)(a) would be created.
• Replacing references to the Queen with references to the King. These references would be updated throughout each of the Tax Court’s seven sets of rules of procedure and would apply largely to template forms found in schedules to each of the rules of procedure.

Regulatory development

Consultation

Under section 20 of the Tax Court of Canada Act, the rules committee has the power to make all rules regulating the pleadings, practice and procedure in the Court, subject to the Governor in Council’s approval.

The rules committee’s membership includes representation from the Tax Court’s principal stakeholders, including judges, the private bar, the Department of Justice and the Courts Administration Service. The proposed amendments have been recommended by the rules committee, following consideration of suggestions from stakeholders such as the Tax Court Bench and Bar Committee and discussions over the past several years.

Indigenous engagement, consultation and modern treaty obligations

Following the completion of the assessment of modern treaty implications, no adverse impacts on potential or established Indigenous or treaty rights, which are recognized and affirmed in section 35 of the Constitution Act, 1982, were identified.

Instrument choice

The Rules and the six other sets of rules that apply to Tax Court proceedings are all regulations. The rules committee has the statutory authority to make and amend these rules, subject to the Governor in Council’s approval. The proposed amendments are the appropriate method for amending the rules, and therefore, no other instruments were considered.

Regulatory analysis

Benefits and costs

Costs

Counsel who appear before the Tax Court would need to spend time familiarizing themselves with the proposed amendments to the Rules and updating their training and internal protocols. The time spent on this would not be significant.

Tax Court Registry staff would need to be trained on the proposed amendments to the Rules. As well, the Tax Court’s forms, website and internal practices would need to be updated.

Regarding the proposed new rule 68.1, which would require parties to file motion records prior to the hearing of a motion, counsel typically already prepare motion records in a manner similar to the proposed rule. The proposed amendment would therefore not have a significant impact on counsel and parties represented by counsel. However, the proposed amendment would impact self-represented litigants, as they were not typically preparing motion records. The proposed new rule 68.1 means self-represented appellants could take somewhere between 5 and 25 hours of additional time to prepare for a motion compared to the current practice.

Benefits

The benefits of these amendments would include making the Rules easier to understand by simplifying the language, which may also improve compliance with the Rules and make proceedings more efficient; saving time and costs by allowing service of documents by email; making certain proceedings more efficient and productive by requiring parties to provide more notice of certain filings or evidentiary steps; and aligning the Rules with current legislative frameworks and the ULCC’s recommendation regarding legislation on service abroad.

Small business lens

The Tax Court’s procedural rules do not meet the definition of administrative or compliance burden in the Policy on Limiting Regulatory Burden on Business; thus, there are no direct compliance or administrative impacts on small businesses. When incorporated, small businesses can be appellants before the Tax Court and would benefit from the proposed amendments, but the lens would not be triggered.

One-for-one rule

The requirements of the Tax Court’s rules do not meet the definition of administrative burden as defined by the Red Tape Reduction Act; therefore, the one-for-one rule does not apply.

Regulatory cooperation and alignment

The proposal is not related to a work plan or commitment under a formal regulatory cooperation forum.

International obligations

Canada is a party to the Convention, which provides a process for the transnational service of judicial documents in civil and commercial matters. In 2015, the ULCC recommended that the Uniform Rules be implemented into Canadian civil procedure rules in order to clarify the Convention’s application and ensure consistency across jurisdictions. While the Rules currently reference service abroad, including under the Convention, the proposed amendments would implement the ULCC’s recommendation. It should be noted that some Contracting Sates do not apply the Convention to tax matters because they view these matters as falling outside the scope of civil or commercial matters. This could mean that the rules for serving Tax Court documents in these Contracting States would differ from those found in the Convention. Parties would need to familiarize themselves with these rules in order to carry out service abroad in these Contracting States.

Effects on the environment

In accordance with the Cabinet Directive on Strategic Environmental and Economic Assessment (SEEA Directive), a preliminary scan concluded that a strategic environmental and economic assessment is not required.

Gender-based analysis plus

The proposed amendments are intended to improve the efficiency of the Rules while ensuring access to justice for litigants in the Tax Court of Canada, including litigants who fall within the gender-based analysis plus (GBA+) analytic framework. No groups are expected to be disproportionately impacted by the proposed amendments.

Implementation, compliance and enforcement, and service standards

The proposed amendments would come into force 90 days after they are published in Part II of the Canada Gazette.

However, transitional provisions ensure that the proposed amendments will not apply to periods that expire before the amendments come into force.

Other transitional provisions ensure that amendments to subsection 67(6), subsection 67(7), section 68, section 68.1, subsection 69(2), paragraph 69(3)(a), and paragraph 69(4)(c) of the Rules, which relate to filing and service requirements for motions, would not apply to motions that are to be heard 30 days or less after the amendments would come into force. New paragraph 11(a.1), which relates to the computation of time for deadlines of less than 7 days, would likewise not apply to motions that are to be heard 30 days or less after the amendments would come into force.

New subsections 100(1.01) and 100(3.01) of the Rules, which relate to discovery read-ins at a hearing, would not apply to hearings that are to begin 30 days or less after the amendments would come into force.

Contact

President of the Rules Committee
Tax Court of Canada
200 Kent Street
Ottawa, Ontario
K1A 0M1
Email: Rules-Regles@tcc-cci.gc.ca

PROPOSED REGULATORY TEXT

Notice is given, under subsection 22(3)^{footnote a} of the Tax Court of Canada Act ^{footnote b} and subject to the approval of the Governor in Council, that the rules committee of the Tax Court of Canada proposes to make the annexed Rules Amending Certain Rules Made Under the Tax Court of Canada Act under section 20^{footnote c} of that Act.

Interested persons may make representations concerning the proposed Rules within 60 days after the date of publication of this notice. They are strongly encouraged to use the online commenting feature that is available on the Canada Gazette website. However, if they use email, mail or any other means, the representations should cite the Canada Gazette, Part I, and the date of publication of this notice, and be sent to the President of the Rules Committee, Tax Court of Canada, 200 Kent Street, Ottawa, Ontario K1A 0M1 (email: Rules-Regles@tcc-cci.ca).

Please note that as part of the prepublication process, all representations, including attachments, will be published on the Canada Gazette website, subject to its terms of use relating to the provision of comments.

Ottawa, October 26, 2026

The Honourable Gabrielle St-Hilaire
President of the Rules Committee and Chief Justice of the Tax Court of Canada

Rules Amending Certain Rules Made Under the Tax Court of Canada Act

Tax Court of Canada Rules (General Procedure)

1 (1) The definitions electronic filing, fax, Hague Convention on Service Abroad, notice of objection and Registry in section 2 of the Tax Court of Canada Rules (General Procedure) ^{footnote 1} are repealed.

(2) Section 2 of the Rules is amended by adding the following in alphabetical order:

document

includes a sound recording, videotape, film, photograph, chart, graph, map, plan, survey, book of account and information recorded or stored by any other means, including data and information in electronic form; (document)

electronic

includes created, recorded, transmitted or stored in digital form or in any other intangible form by electronic, magnetic or optical means or by any other means that has capabilities for creation, recording, transmission or storage similar to those means; (électronique)

online filing

means the act of filing any document through the Court’s website or any other website referred to in a direction issued by the Court; (dépôt en ligne)

2 Subsection 4(2) of the Rules is replaced by the following:

(2) If matters are not provided for in these rules, the practice shall be determined by the Court, either on a request for directions or after the event if no such request has been made.

(3) In applying these rules, the Court may make orders and give directions that are proportionate to what is at stake in the proceeding and the importance and complexity of the issues.

3 Section 10 of the Rules is replaced by the following:

10 When a notice of motion for an order under section 91 or 110 has been filed and served, the person or party against whom the motion is made may not, without the consent of the other party or leave of the Court, remedy any default on the basis of which relief is sought by the motion.

4 Section 11 of the Rules is replaced by the following:

11 In the computation of time under these rules or an order or direction, except where a contrary intention appears,

• (a) if the time limited for the doing of a thing expires or falls on a holiday or a Saturday, the thing may be done on the day next following that is not a holiday or a Saturday;
• (a.1) if the time limited for doing a thing is less than seven days, any day that is a holiday or a Saturday shall not be included; and
• (b) the period beginning on December 21 in any year and ending on January 7 of the next year shall not be included.

5 Subsection 12(2) of the Rules is replaced by the following:

(2) A motion for an extension of time may be made before or after the expiration of the time prescribed.

6 Section 14 of the Rules is replaced by the following:

14 Unless otherwise directed by the Chief Justice, every office of the Court shall be open each day except holidays and Saturdays, from 08:30 until 16:30 local time, or at the other times that the Court may direct when required by the circumstances.

Publication of Address

14.1 The Court shall publish on its website the address of its principal office and of all other offices where the Registry is located.

7 (1) Paragraph 18(1)(c) of the Rules is replaced by the following:

• (c) sending it by fax or submitting it by online filing to the Registry.

(2) Paragraph 18(2)(b) of the Rules is replaced by the following:

• (b) in the case of a document submitted by online filing, the date shown on the acknowledgment of receipt issued by the Court.

(3) Subsections 18(3) and (4) of the Rules are replaced by the following:

(3) Except as otherwise provided in these rules and unless otherwise directed by the Court, if a document is sent by fax or submitted by online filing, the copy of the document that is received and is placed in the Court file is deemed to be the original version of the document.

(4) A party who sends a document by fax or submits one by online filing shall, if required by these rules or at the request of a party or the Court, provide a paper copy of the document to the Registry.

8 (1) Subsections 19(3) and (4) of the Rules are replaced by the following:

(3) If there is a reference in an affidavit to an exhibit,

• (a) that reference shall be made by words identifying the exhibit as, for example, “Exhibit A to this my affidavit”; and
• (b) the exhibit shall be identified by an endorsement on the exhibit, or on a certificate attached to it, that is signed by the person before whom the affidavit is sworn or affirmed and that uses words such as “This is Exhibit A to the affidavit of (name of deponent), sworn before me the (date of affidavit)”.

(2) Paragraph 19(5)(a) of the English version of the Rules is replaced by the following:

• (a) is referred to as being attached to the affidavit, it shall be attached to and filed with the affidavit;

9 (1) Paragraphs 21(1)(a) to (c) of the Rules are replaced by the following:

• (a) in Form 21(1)(a) in the case of an appeal from an assessment under any one of the following Acts:
  • (i) the Income Tax Act,
  • (ii) the Excise Tax Act,
  • (iii) the Petroleum and Gas Revenue Tax Act,
  • (iv) the Customs Act,
  • (v) the Air Travellers Security Charge Act,
  • (vi) the Excise Act, 2001,
  • (vii) the Softwood Lumber Products Export Charge Act, 2006,
  • (viii) the Disability Tax Credit Promoters Restrictions Act,
  • (ix) the Greenhouse Gas Pollution Pricing Act,
  • (x) the Underused Housing Tax Act,
  • (xi) the Select Luxury Items Tax Act, or
  • (xii) the Global Minimum Tax Act;
• (b) in Form 21(1)(b) in the case of an agreement for the determination of a question under any one of the following provisions:
  • (i) section 173 of the Income Tax Act,
  • (ii) section 310 of the Excise Tax Act,
  • (iii) section 97.58 of the Customs Act,
  • (iv) section 51 of the Air Travellers Security Charge Act,
  • (v) section 204 of the Excise Act, 2001,
  • (vi) section 62 of the Softwood Lumber Products Export Charge Act, 2006,
  • (vii) section 121 of the Greenhouse Gas Pollution Pricing Act,
  • (viii) section 45 of the Underused Housing Tax Act,
  • (ix) section 105 of the Select Luxury Items Tax Act, or
  • (x) section 95 of the Global Minimum Tax Act;
• (c) in Form 21(1)(c) in the case of an application for the determination of a question under any one of the following provisions:
  • (i) section 174 of the Income Tax Act,
  • (ii) section 311 of the Excise Tax Act,
  • (iii) section 52 of the Air Travellers Security Charge Act,
  • (iv) section 205 of the Excise Act, 2001,
  • (v) section 63 of the Softwood Lumber Products Export Charge Act, 2006,
  • (vi) section 122 of the Greenhouse Gas Pollution Pricing Act,
  • (vii) section 46 of the Underused Housing Tax Act,
  • (viii) section 106 of the Select Luxury Items Tax Act, or
  • (ix) section 96 of the Global Minimum Tax Act;

(2) Paragraphs 21(2)(b) and (c) of the Rules are replaced by the following:

• (b) by mailing or delivering by courier the original and two copies of the notice of appeal to the Registry; or
• (c) by sending a copy of the notice of appeal by fax or submitting one by online filing to the Registry.

(3) Paragraph 21(3)(c) of the Rules is replaced by the following:

• (c) by sending a copy of the document by fax or submitting one by online filing to the Registry.

10 Section 24 of the Rules and the heading before it are repealed.

11 Section 26 of the Rules is replaced by the following:

26 If two or more proceedings are pending in the Court, the Court may direct that the proceedings be consolidated or heard at the same time or one immediately after the other, or that any of the proceedings be stayed until the determination of any other of them, if

• (a) the proceedings have in common a question of law or fact or mixed law and fact arising out of
  • (i) one and the same transaction or occurrence or series of transactions or occurrences, or
  • (ii) substantially similar transactions or occurrences or series of transactions or occurrences; or
• (b) for any other reason, a direction ought to be made under this section.

12 Subsection 33(1) of the Rules is replaced by the following:

33 (1) A counsel of record may, at any time before the time and place of hearing have been fixed, serve on their client and on all other parties a written notice of intention to cease to act as counsel of record, which notice shall state the last known address of the client.

13 Subsection 34(1) of the Rules is replaced by the following:

34 (1) At any time after the time and place of hearing have been fixed, a counsel of record may move, on notice to their client, for a direction to be removed as counsel of record.

14 The heading before section 39 of the Rules is replaced by the following:

Service by Mail, Email or Fax

15 (1) Subsections 39(2) and (3) of the Rules are replaced by the following:

(2) Where a document may be served by mail under these rules, the document may be sent by email if the other party consented under section 39.1, or by fax.

(3) In the absence of proof to the contrary, the date of service of a document sent by email or fax is the date of transmission.

(2) Subsection 39(4) of the English version of the Rules is replaced by the following:

(4) In the absence of proof to the contrary, the date of service by mail of a document other than an originating document is the date that is five days after the earliest postal date appearing on the envelope or, if that date is illegible or unavailable, the date of service is the date that is five days after the date on the customer receipt issued by the Canada Post Corporation at the time of mailing.

16 The Rules are amended by adding the following after section 39:

Consent to service by email

39.1 (1) A party consents to the service of documents by email by serving on the other parties and filing a notice of consent in Form 39.1(1), by consenting to service of documents by email in an originating document or by providing an email address for service in a reply.

(2) The consent is effective on the day on which the notice, originating document or reply is served.

(3) A party withdraws their consent by serving on the other parties and filing a notice of withdrawal of consent in Form 39.1(3).

(4) The withdrawal of consent is effective on the day on which the notice is served.

17 Section 42 of the Rules is replaced by the following:

42 (1) The following definitions apply in this section.

Central Authority

means a central authority designated as such under the Convention. (autorité centrale)

Contracting State

means a State party to the Convention, other than Canada. (État contractant)

Convention

means the Convention on the Service Abroad of Judicial and Extrajudicial Documents in Civil or Commercial Matters, concluded at The Hague on November 15, 1965. (Convention)

(2) For service outside Canada in a Contracting State, a document shall be served

• (a) through the Central Authority in the Contracting State using Form 42(2)(a);
• (b) directly through Canadian diplomatic or consular agents, unless the document is being served on a national who is not Canadian and the Contracting State has declared that it is opposed to that manner of service within its territory;
• (c) through consular channels if the Contracting State has designated an authority to receive requests for service through those channels;
• (d) through diplomatic channels;
• (e) in another manner that is provided for in the Convention and that is referred to in subsection (4), unless the Contracting State has objected to that manner; or
• (f) in a manner to which the Convention is not opposed and that is referred to in subsection (4).

(3) For service outside Canada, a document shall be served in one of the manners referred to in subsection (4)

• (a) in a State that is not a Contracting State; or
• (b) in a State that is a Contracting State
  • (i) if that State has determined that the Convention does not apply, or
  • (ii) if the address of the person being served is not known.

(4) Service outside Canada may be made in a manner prescribed by the law of the State in which service is to be effected if the document can be reasonably expected to come to the notice of the person to be served, in a manner prescribed by these rules for service in Canada or in a manner prescribed in an order of the Court.

(5) If service is effected outside Canada, it may be proven

• (a) for service under paragraph (2)(a), with a certificate in Form 42(5)(a), issued by the Central Authority of the Contracting State, or any authority designated by the Contracting State for that purpose, which states that the document was served; or
• (b) in any other case, in the manner provided by these rules for proof of service in Canada or in the manner provided by the law of the state where service was effected.

18 (1) The portion of subsection 44(1) of the Rules before paragraph (a) is replaced by the following:

44 (1) A reply shall be filed with the Registry within 60 days after service of the notice of appeal by the Court unless

(2) Subsection 44(2) of the Rules is replaced by the following:

(2) If a reply is not filed within an applicable period specified under subsection (1) or is filed in accordance with an extension under paragraph 1(b) granted on an application made after the expiration of the 60-day period prescribed under that subsection, the allegations of fact contained in the notice of appeal are presumed, on a rebuttal basis, to be true for the purposes of the appeal unless the Court orders otherwise.

(3) Subsection 44(4) of the Rules is repealed.

19 The Rules are amended by adding the following after section 47:

Protection of Information

47.1 (1) A party shall not include the following information in any pleading or document filed with the Court, except as otherwise directed by the Court:

• (a) a social insurance number or employee identification number;
• (b) medical information not relevant to the disposition of the proceeding;
• (c) a date of birth, unless the date of birth is relevant to the disposition of the proceeding;
• (d) the name of a minor child, unless the name of the child is relevant to the disposition of the proceeding, in which case only the child’s initials must appear;
• (e) a bank account number or other similar account number, unless such a number is relevant to the disposition of the proceeding, in which case only the last four digits of the number must appear; and
• (f) any other information that the Chief Justice directs.

(2) The Court may, on its own initiative, redact any information set out in subsection (1) from a pleading or other document.

20 Subsection 49(2) of the French version of the Rules is replaced by the following:

(2) Les faits allégués que l’intimé ne nie pas dans sa réponse à l’avis d’appel sont réputés admis, sauf s’il affirme ne pas en avoir connaissance.

21 Subsection 63(1) of the Rules is replaced by the following:

63 (1) If a reply to a notice of appeal has not been filed within the applicable period specified under section 44, the appellant may apply on motion for judgment in respect of the relief sought in the notice of appeal.

22 (1) Subsection 67(1) of the Rules is replaced by the following:

67 (1) The notice of motion together with the affidavits or other documents to be used for the motion shall be served on every person or party who may be affected by the direction sought.

(2) Subsections 67(6) and (7) of the Rules are replaced by the following:

(6) If a motion is made on notice, the notice of motion together with the affidavits or other documents to be used for the motion shall be filed and served at least 21 days before the date on which the motion is to be heard.

(7) Proof of service of the notice of motion shall be filed at least 21 days before the date on which the motion is to be heard.

23 Section 68 of the Rules is replaced by the following:

68 Except with leave of the Court, all affidavits or other documents to be used by a respondent for the motion shall be filed and served on the applicant at least 14 days before the date on which the motion is to be heard.

Motion Record

68.1 (1) If a motion is made on notice, each party shall serve a motion record on all other parties and, except in the case where it is sent by fax or submitted by online filing, file two copies of it with the Registry in accordance with section 18.

(2) Subject to section 69, the applicant shall file and serve their motion record at least 10 days before the date of the hearing set out in the notice of motion.

(3) Subject to section 69, the respondent shall file and serve their motion record at least 7 days before the date of the hearing set out in the notice of motion.

(4) The applicant’s motion record shall contain, on consecutively numbered pages and in the following order,

• (a) a table of contents;
• (b) the notice of motion;
• (c) all affidavits and other documents served by the applicant to be used for the motion;
• (d) despite section 111, the extracts from any transcripts on which the applicant intends to rely;
• (e) written representations; and
• (f) any other document that is necessary for the motion.

(5) The motion record of a respondent shall contain, on consecutively numbered pages and in the following order,

• (a) a table of contents;
• (b) all affidavits and other documents to be used by the respondent for the motion that are not included in the applicant’s motion record;
• (c) despite section 111, the extracts from any transcripts on which the respondent intends to rely;
• (d) written representations; and
• (e) any other document not included in the applicant’s motion record that is necessary for the motion.

24 (1) Subsection 69(2) of the Rules is replaced by the following:

(2) A copy of the request and of the applicant’s motion record shall be served on all parties served with the notice of motion.

(2) Paragraph 69(3)(a) of the Rules is replaced by the following:

• (a) file and serve a respondent’s motion record in opposition to the motion; or

(3) Paragraph 69(4)(c) of the Rules is replaced by the following:

• (c) direct that a respondent’s motion record be filed.

25 Section 74 of the Rules is renumbered as subsection 74(1) and is amended by adding the following:

(2) A party shall not cross-examine the deponent of an affidavit filed in a motion, except with leave of the Court or the consent of all other parties, until the party has served on all other parties every affidavit on which the party intends to rely in that motion.

(3) A party who has cross-examined the deponent of an affidavit filed in a motion may not subsequently file an affidavit in that motion, except with leave of the Court or the consent of all other parties.

(4) A party who intends to cross-examine the deponent of an affidavit shall do so with due dispatch.

(5) Unless the Court otherwise directs, a party who conducts a cross-examination on an affidavit shall request and pay for a transcript and send a copy to all other parties without delay and free of charge.

(6) Unless the Court otherwise directs, a deponent to be cross-examined on their affidavit shall be given at least two days notice of the time and place of the examination.

26 (1) Subsection 78(1) of the Rules is repealed.

(2) Paragraph 78(3)(b) of the Rules is replaced by the following:

• (b) a corporation is affiliated with another corporation if those corporations would be affiliated within the meaning of section 251.1 of the Income Tax Act.

27 Subsection 82(3) of the English version of the Rules is replaced by the following:

(3) A list of documents filed and served under this section shall be in Form 82(3).

28 Subsection 86(2) of the Rules is repealed.

29 The portion of section 88 of the Rules before paragraph (a) is replaced by the following:

88 If the Court is satisfied by any evidence that a relevant document in a party’s possession, control or power may have been omitted from the party’s affidavit of documents, or that a claim of privilege may have been improperly made, the Court may

30 Subsection 93(1) of the Rules is replaced by the following:

93 (1) A party to a proceeding may examine for discovery an adverse party or, if the examining party agrees, a person on behalf of, in place of or in addition to the adverse party, once only except with leave of the Court.

31 Subsection 94(2) of the Rules is replaced by the following:

(2) If it appears to the Court that it would be just to allow a party to examine an appellant for discovery other than in accordance with subsection (1), the Court may so direct.

32 The portion of subsection 95(1) of the Rules before paragraph (a) is replaced by the following:

95 (1) A person examined for discovery shall answer, to the best of their knowledge, information and belief, any proper question relevant to any matter in issue in the proceeding, and no question may be objected to on the ground that

33 (1) The portion of subsection 100(1) of the Rules before paragraph (a) is replaced by the following:

100 (1) At the hearing, a party may read into evidence as part of that party’s own case, after that party has adduced all of that party’s other evidence in chief, any part of the questions and answers given on an examination for discovery of

(2) The portion of subsection 100(1) of the Rules after paragraph (b) is replaced by the following:

if that part of the questions and answers is otherwise admissible, whether the party or person has already given evidence or not.

(3) Section 100 of the Rules is amended by adding the following after subsection (1):

(1.01) If a party intends to read into evidence as part of that party’s own case any part of the questions and answers given on an examination for discovery of the adverse party or a person examined for discovery on behalf of, in place of or in addition to the adverse party, that party shall serve on any other party, no later than 14 days before the commencement of the hearing, a written notice indicating the parts of the questions and answers that party intends to read into evidence.

(4) Subsections 100(2) to (5) of the Rules are replaced by the following:

(2) Subject to the provisions of the Canada Evidence Act, the questions and answers given on an examination for discovery may be used for the purpose of impeaching the testimony of the deponent as a witness in the same manner as any previous inconsistent statement by that witness.

(3) If only part of the questions and answers given on an examination for discovery are read into or used in evidence, the judge may, at the request of an adverse party, direct the introduction of any other part of the questions and answers that qualify or explain the part first introduced.

(3.01) If an adverse party intends to submit a request under subsection (3), the adverse party shall serve on any other party a written notice, no later than seven days before the commencement of the hearing, indicating the page numbers and lines of that part of the transcript of the examination for discovery, or the undertaking and the part of the answer, that party seeks to have introduced in evidence.

(3.1) A party who seeks to read into evidence under subsection (1) or who requests the judge to direct the introduction of evidence under subsection (3) may, with leave of the judge, instead of reading into evidence, file with the Court a photocopy or other copy of the relevant extracts from the transcripts of the examination for discovery, or the undertaking and the part of the answer, and when the copy is filed those extracts shall form part of the record.

(4) A party who reads into evidence as part of that party’s own case questions and answers given on an examination for discovery of an adverse party, or a person examined for discovery on behalf of or in place of or in addition to an adverse party, may rebut that evidence by introducing any other admissible evidence.

(5) The questions and answers given on the examination for discovery of a party under legal disability may be read into or used in evidence at the hearing only with leave of the judge.

(5) The portion of subsection 100(6) of the Rules after paragraph (d) is replaced by the following:

any party may, with leave of the judge, read into evidence all or part of the questions and answers given on the examination for discovery as the evidence of the person examined, if the questions and answers are otherwise admissible.

(6) Subsection 100(8) of the Rules is replaced by the following:

(8) If an appeal has been discontinued or dismissed and another appeal involving the same subject matter is subsequently brought between the same parties or their representatives or successors in interest, the questions and answers given on an examination for discovery taken in the former appeal may be read into or used in evidence at the hearing of the subsequent appeal as if it had been taken in the subsequent appeal.

34 The portion of section 101 of the Rules before paragraph (a) is replaced by the following:

101 Sections 102 to 112 apply to all oral examinations out of court, including

35 Section 104 of the Rules is replaced by the following:

104 Except as provided in subsection 74(6) and unless otherwise directed by the Court, the person to be examined shall be given at least 10 days’ notice of the time and place of the examination.

36 Section 109 of the Rules and the heading before it are replaced by the following:

Video Recording

109 (1) On consent of the parties or by direction of the Court, an examination may be video recorded and the recording may be filed for the use of the Court along with the transcript.

(2) Section 111 applies, with necessary modifications, to a recording made under subsection (1).

37 (1) The portion of subsection 112(1) of the Rules before paragraph (a) is replaced by the following:

112 (1) If the person to be examined resides outside of Canada the Court may give a direction that determines

(2) The portion of subsection 112(2) of the Rules before paragraph (a) is replaced by the following:

(2) If a direction is given under subsection (1) that the person is to be examined outside of Canada, the direction shall, if the moving party requests it, provide for the issuing of

38 Subsection 119(3) of the Rules is replaced by the following:

(3) Unless the Court otherwise directs, before moving for leave to examine an expert witness under subsection (1), the moving party shall serve on all other parties, in accordance with subsection 145(7), the report of the expert witness referred to in subsection 145(2).

39 Section 122 of the Rules is replaced by the following:

122 (1) A party may use at the hearing the transcript or recording of an examination under section 119 as the evidence of the witness, unless the Court directs otherwise.

(2) A witness whose evidence has been taken under section 119 shall not be called to give evidence at the hearing, except with leave of the judge.

(3) Use of evidence taken under section 119 is subject to any ruling by the judge respecting its admissibility.

(4) The transcript or recording may be filed with the Court at the hearing and need not be read or played at the hearing unless a party or the judge requires it.

40 Subsection 123(4.1) of the Rules is replaced by the following:

(4.1) The Court may, on its own initiative, fix the time and place for the hearing.

41 (1) Subsection 125(1) of the Rules is replaced by the following:

125 (1) If an appeal has not been set down for hearing or terminated by any means within 60 days after the filing of the reply or after the last day for the filing of the reply, whichever is later, subject to any direction by the Chief Justice, the Registrar or a person designated by the Registrar or by the Chief Justice may serve on the parties a notice of status hearing at least 30 days before the date fixed for that hearing, which shall be held before a judge.

(1.1) The Court may, on its own initiative or at the request of a party, at any time after the expiry of the period for serving a notice of status hearing provided in subsection (1), direct counsel for the parties, either with or without the parties, and any party not represented by counsel, to appear before a judge for a status hearing.

(2) Paragraph 125(5)(a) of the Rules is amended by adding the following after subparagraph (i):

• (i.1) determine the advisability of amending the pleadings,
• (i.2) attempt to identify any issue and shorten the hearing of the appeal,
• (i.3) attempt to obtain admissions of fact or documents,
• (i.4) consider directing that a settlement conference be held regarding any issue in the appeal,
• (i.5) determine if the parties are ready to proceed with the hearing of the appeal by
  • (A) identifying the parties’ potential witnesses and the documents which may be filed as exhibits,
  • (B) confirming that all required steps in the appeal have been completed before setting down the appeal for hearing,
  • (C) determining the approximate duration of the hearing, and
  • (D) fixing a time and place for the hearing,

(3) Subsections 125(7) and (8) of the Rules are replaced by the following:

(7) If a party fails to comply with an order made or direction given under subsection (5) or fails to appear at a status hearing at the time and place fixed for it, the Court may, on application or on its own initiative, allow or dismiss the appeal or make any other order that is appropriate.

42 Subsection 126(5) of the Rules is replaced by the following:

(5) A case management judge hearing any motion may dispense in whole or in part with the requirement to file a notice of motion or other motion materials.

43 Paragraph 126.1(2)(c) of the French version of the Rules is replaced by the following:

• c) examiner toute autre méthode de présentation de la preuve, notamment le dépôt de déclarations sous serment ou de rapports;

44 Section 128 of the Rules is replaced by the following:

128 No communication shall be made to the judge presiding at a hearing of an appeal or a motion in an appeal with respect to settlement discussions had during a litigation process conference, unless all parties consent.

45 Paragraph 129(c) of the Rules is replaced by the following:

• (c) if the document is a copy of a letter or electronic communication, the original was sent as it purports to have been sent and was received by the person to whom it is addressed.

46 Section 134 of the Rules is replaced by the following:

134 Subject to any direction by the Chief Justice, at any time following the time prescribed to appeal a decision, the Registrar may, on requisition by the counsel or party who put an exhibit in evidence or the person who produced it, return the exhibit to the person making the requisition.

47 (1) Subsections 141(1) and (1.1) of the Rules are replaced by the following:

141 (1) A party who requires the attendance of an individual as a witness at a hearing may serve the individual with a subpoena requiring the individual to attend the hearing at the time and place stated in the subpoena and the subpoena may also require the individual to produce at the hearing the documents or other things in the individual’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 shall be served on an individual whose attendance is required at the hearing at least five days before the day on which that individual is required to appear.

(2) Subsection 141(4) of the Rules is replaced by the following:

(4) No individual is required to attend at a hearing unless the subpoena has been served on that individual 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 individual.

48 (1) Paragraph 145(7)(b) of the English version of the Rules is replaced by the following:

• (b) their expert report prepared in accordance with subsection (2) has been served on all other parties at least 90 days before the commencement of the hearing; and

(2) Subsection 145(15) of the Rules is replaced by the following:

(15) Unless otherwise directed by the Court, no evidence of an expert witness, including their expert report, shall be led in rebuttal of any evidence referred to in subsection (7) unless the rebuttal evidence has been reduced to writing in accordance with this section and a copy is served on the other parties at least 60 days before the commencement of the hearing.

(3) Subsection 145(16) of the English version of the Rules is replaced by the following:

(16) Unless otherwise directed by the Court, no evidence of an expert witness, including their expert report, shall be led in surrebuttal of any evidence tendered under subsection (15) unless the surrebuttal evidence has been reduced to writing in accordance with this section and a copy is served on the other parties at least 30 days before the commencement of the hearing.

49 (1) The portion of subsection 147(5) of the Rules before paragraph (a) is replaced by the following:

(5) Despite any other provision in these rules, the Court has the discretionary power

(2) Paragraph 147(6)(c) of the Rules is replaced by the following:

• (c) to permit the taxing officer to consider factors other than those specified in paragraphs 154(a) to (d) when the costs are taxed.

50 Section 149.1 of the Rules and the heading before it are replaced by the following:

Costs on Failure to Elect under Subsection 18(1) or Section 18.3001 of the Act

149.1 On an appeal under the Income Tax Act, Part IX of the Excise Tax Act, Part V.1 of the Customs Act or the Excise Act, 2001, the Court may refuse or reduce costs otherwise payable to an appellant who, in circumstances in which the appellant could make an election under subsection 18(1) or section 18.3001 of the Act, does not make such an election.

51 The heading “Judgments Disposing of an Appeal or an Interlocutory Application” before section 167 of the Rules is replaced by the following:

Judgments Disposing of an Appeal, an Issue in an Appeal or an Interlocutory Application

52 Subsection 167(1) of the Rules is replaced by the following:

167 (1) The Court shall dispose of an appeal, a particular issue in an appeal or an interlocutory application 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 application or other application by issuing an order.

53 The heading before section 168 of the Rules is replaced by the following:

Reconsideration of a Judgment

54 The portion of section 168 of the Rules before paragraph (a) is replaced by the following:

168 If the Court has pronounced a judgment disposing of an appeal or a particular issue in an appeal, any party may, within 10 days after that party has knowledge of the judgment, move the Court to reconsider the terms of the judgment on the grounds only,

55 (1) The portion of section 170 of the Rules before paragraph (a) is replaced by the following:

170 (1) If all parties have consented in writing to a judgment disposing of an appeal or a particular issue in an appeal, the Court may

(2) Section 170 of the Rules is amended by adding the following after subsection (1):

(2) If parties file a consent to judgment with the Registry, all pages of the document shall be initialled or signed by counsel for the respondent and

• (a) if the appellant is represented by counsel, by counsel for the appellant;
• (b) if the appellant is an individual who is not represented by counsel, by the appellant; or
• (c) if the appellant is not an individual and leave has been granted under subsection 17.1(1.1) of the Act, by the appellant’s representative in respect of whom leave has been granted.

56 Section 176 of the Rules is amended by adding the following after subsection (4):

(5) The Registrar shall charge $15 for a copy of the digital audio recording on a Court file supplied by the Registrar to a party or other interested person entitled to it.

57 The heading “Other Offices of the Court” before section 178 of the Rules is repealed.

58 The heading of Schedule I to the Rules is replaced by the following:

SCHEDULE I

(Section 5)

59 The Table of Forms in Schedule 1 to the Rules is replaced by the following:

TABLE OF FORMS

FORM NUMBER	TITLE
19	Affidavit
20	Requisition
21(1)(a)	Notice of Appeal — General Procedure
21(1)(b)	Reference under section 173 of the Income Tax Act, section 310 of the Excise Tax Act, section 97.58 of the Customs Act, section 51 of the Air Travellers Security Charge Act, section 204 of the Excise Act, 2001, section 62 of the Softwood Lumber Products Export Charge Act, 2006, section 121 of the Greenhouse Gas Pollution Pricing Act section 45 of the Underused Housing Tax Act, section 105 of the Select Luxury Items Tax Act or section 95 of the Global Minimum Tax Act, as the case may be
21(1)(c)	Reference under section 174 of the Income Tax Act, section 311 of the Excise Tax Act, section 52 of the Air Travellers Security Charge Act, section 205 of the Excise Act, 2001, section 63 of the Softwood Lumber Products Export Charge Act, 2006, section 122 of the Greenhouse Gas Pollution Pricing Act section 46 of the Underused Housing Tax Act, section 106 of the Select Luxury Items Tax Act or section 96 of the Global Minimum Tax Act, as the case may be
21(1)(d)	Notice of Appeal from a Determination or Redetermination of the Fair Market Value of a Cultural Object
21(1)(e)	Notice of Appeal from a Confirmation or Redetermination of the Fair Market Value of an Ecological Gift
21(1)(f)	Notice of Appeal of the Suspension of the Authority of a Registered Charity to Issue an Official Receipt
39.1(1)	Notice of Consent to Service by Email
39.1(3)	Withdrawal of Consent to Service by Email
42(2)(a)	Request for Service Abroad of Judicial or Extrajudicial Documents
42(5)(a)	Certificate
45	Answer
52	Demand for Particulars
61.1	Notice of Constitutional Question
65	Notice of Motion
80	Notice to Inspect Documents
81	List of Documents (Partial Disclosure)
82(3)	List of Documents (Full Disclosure)
82(4)A	Affidavit of Documents (Individual)
82(4)B	Affidavit of Documents (Corporation or Canada Revenue Agency)
103(1)	Notice to Attend
103(4)	Subpoena to Witness (Examination out of Court)
112(2)(a)	Commission
112(2)(b) — REQUEST	Letter of Request
112(2)(b)A — DIRECTION	Direction for Commission and Letter of Request
113	Questions on Written Examination for Discovery
114	Answers on Written Examination for Discovery
123	Joint Application for Time and Place of Hearing
130	Request to Admit
131	Response to Request to Admit
141(1)	Subpoena to Witness (at Hearing)
141(7)	Warrant for Arrest (at Hearing)
142	Direction for Attendance of Witness in Custody
145(2)	Certificate Concerning Code of Conduct for Expert Witnesses
146.1	Agreement to Be Bound by Final Decision
155	Notice of Appointment for Taxation of Costs
156	Notice to Deliver a Bill of Costs for Taxation
158	Certificate of Costs
166.1	Tender of Payment Into Court

60 (1) Paragraph (b) of Form 21(1)(a) of Schedule I to the Rules is replaced by the following:

(b) Identify the assessment(s) under appeal: include date of assessment(s) and, if the appeal is under the Income Tax Act, include taxation year(s) or, if the appeal is under the Excise Tax Act, the Petroleum and Gas Revenue Tax Act, the Customs Act, the Air Travellers Security Charge Act, the Excise Act, 2001, the Softwood Lumber Products Export Charge Act, 2006, the Disability Tax Credit Promoters Restrictions Act, the Greenhouse Gas Pollution Pricing Act, the Underused Housing Tax Act, the Select Luxury Items Tax Act or the Global Minimum Tax Act, include the period to which the assessment(s) relate(s),

(2) The signature block of Form 21(1)(a) of Schedule I to the Rules is replaced by the following:

(Name of appellant or appellant’s counsel)

(Address, telephone number, fax number (if any), and email address of appellant or, if appellant is represented by counsel, of appellant’s counsel)

I consent to receive correspondence and service of documents for this appeal by email at the above email address. (Yes ☐) (No ☐)

61 (1) The title of Form 21(1)(b) of Schedule I to the Rules is replaced by the following:

Reference Under Section 173 of the Income Tax Act, Section 310 of the Excise Tax Act, Section 97.58 of the Customs Act, Section 51 of the Air Travellers Security Charge Act, Section 204 of the Excise Act, 2001, Section 62 of the Softwood Lumber Products Export Charge Act, 2006, Section 121 of the Greenhouse Gas Pollution Pricing Act, Section 45 of the Underused Housing Tax Act, Section 105 of the Select Luxury Items Tax Act or Section 95 of the Global Minimum Tax Act, as the Case May Be

(2) The portion of Form 21(1)(b) of Schedule I to the Rules before paragraph (a) is replaced by the following:

TAX COURT OF CANADA

IN THE MATTER of an agreement that a question should be determined by the Court under section 173 of the Income Tax Act, section 310 of the Excise Tax Act, section 97.58 of the Customs Act, section 51 of the Air Travellers Security Charge Act, section 204 of the Excise Act, 2001, section 62 of the Softwood Lumber Products Export Charge Act, 2006, section 121 of the Greenhouse Gas Pollution Pricing Act, section 45 of the Underused Housing Tax Act, section 105 of the Select Luxury Items Tax Act or section 95 of the Global Minimum Tax Act, as the case may be.

(3) The signature block of Form 21(1)(b) of Schedule I to the Rules is replaced by the following:

62 (1) The title of Form 21(1)(c) of Schedule I to the Rules is replaced by the following:

Reference under Section 174 of the Income Tax Act, Section 311 of the Excise Tax Act, Section 52 of the Air Travellers Security Charge Act, Section 205 of the Excise Act, 2001, Section 63 of the Softwood Lumber Products Export Charge Act, 2006, Section 122 of the Greenhouse Gas Pollution Pricing Act, Section 46 of the Underused Housing Tax Act, Section 106 of the Select Luxury Items Tax Act or Section 96 of the Global Minimum Tax Act, as the Case May Be

(2) The portion of Form 21(1)(c) of Schedule I to the Rules before paragraph (a) is replaced by the following:

TAX COURT OF CANADA

IN THE MATTER of an application by the Minister of National Revenue made under section 174 of the Income Tax Act, section 311 of the Excise Tax Act, section 52 of the Air Travellers Security Charge Act, section 205 of the Excise Act, 2001, section 63 of the Softwood Lumber Products Export Charge Act, 2006, section 122 of the Greenhouse Gas Pollution Pricing Act, section 46 of the Underused Housing Tax Act, section 106 of the Select Luxury Items Tax Act or section 96 of the Global Minimum Tax Act, as the case may be, for the determination of a question.

(3) The signature block of Form 21(1)(c) of Schedule I to the Rules is replaced by the following:

(Name of counsel for His Majesty)

(Address, email address and telephone number)
I consent to receive correspondence and service of documents for this appeal by email at the above email address. (Yes ☐) (No ☐)

63 The signature block of Form 21(1)(d) of Schedule I to the Rules is replaced by the following:

(Name of appellant or appellant’s counsel)

(Address, telephone number, fax number (if any), and email address of appellant, or if appellant is represented by counsel, of appellant’s counsel)
I consent to receive correspondence and service of documents for this appeal by email at the above email address. (Yes ☐) (No ☐)

64 The signature block of Form 21(1)(e) of Schedule I to the Rules is replaced by the following:

(Name of appellant or appellant’s counsel)

(Address, telephone number, fax number (if any), and email address of appellant, or if appellant is represented by counsel, of appellant’s counsel)
I consent to receive correspondence and service of documents for this appeal by email at the above email address. (Yes ☐) (No ☐)

65 The signature block of Form 21(1)(f) of Schedule I to the Rules is replaced by the following:

(Name of appellant or appellant’s counsel)

(Address, telephone number, fax number (if any), and email address of appellant, or if appellant is represented by counsel, of appellant’s counsel)
I consent to receive correspondence and service of documents for this appeal by email at the above email address. (Yes ☐) (No ☐)

66 Schedule I to the Rules is amended by adding the following after Form 21(1)(f):

FORM 39.1(1)

Notice of Consent to Service by Email

The (appellant and/or respondent) consent(s) to the service by email of all documents in the proceeding numbered (list the proceeding number, e.g. 2021–1234(IT)G) that are not required to be served personally under the Tax Court of Canada Rules (General Procedure).

Service of the documents by email may be made to the following email address: (List the appellant’s and/or respondent’s email addresses, as applicable).

This Notice of Consent to Service by Email is effective on the date the Notice is served. This Notice will be filed with the Tax Court of Canada Registry.

(Date)

(Signature of consenting appellant/respondent or their counsel)

(Name, address, telephone number, fax number (if any), and email address of consenting appellant/respondent or their counsel)

(Date)

(Signature of consenting appellant/respondent or their counsel, if applicable)

(Name, address, telephone number, fax number (if any), and email address of consenting appellant/respondent or their counsel, if applicable)

FORM 39.1(3)

Withdrawal of Consent to Service by Email

The (appellant and/or respondent) withdraw(s) consent to the service of all documents by email in the proceeding numbered (list the proceeding number, e.g. 2021–1234(IT)G) that are not required to be served personally under the Tax Court of Canada Rules (General Procedure).

This Withdrawal of Consent to Service by Email is effective on the date the Withdrawal is served. This Withdrawal will be filed with the Tax Court of Canada Registry.

(Date)

(Signature of consenting appellant/respondent or their counsel)

(Name, address, telephone number, fax number (if any), and email address of consenting appellant/ respondent or their counsel)

(Date)

(Signature of consenting appellant/respondent or their counsel, if applicable)

(Name, address, telephone number, fax number (if any), and email address of consenting appellant/respondent or their counsel, if applicable)

FORM 42(2)(a)

Request for Service Abroad of Judicial or Extrajudicial Documents

Convention on the Service Abroad of Judicial and Extrajudicial Documents in Civil or Commercial Matters, signed at The Hague the 15th of November 1965.

(Identity and address of the applicant)

(Address of receiving authority)

REQUEST FOR SERVICE ABROAD OF JUDICIAL OR EXTRAJUDICIAL DOCUMENTS

The undersigned applicant has the honour to transmit – in duplicate – the documents listed below and, in conformity with Article 5 of the above-mentioned Convention, requests prompt service of one copy thereof on the addressee, i.e.:

(Identity and address)

• ☐ (a) in accordance with the provisions of sub-paragraph a) of the first paragraph of Article 5 of the Convention*
• ☐ (b) in accordance with the following particular method (sub-paragraph b) of the first paragraph of Article 5)* :
• ☐ (c) by delivery to the addressee, if he accepts it voluntarily (second paragraph of Article 5)*

The authority is requested to return or to have returned to the applicant a copy of the documents – and of the annexes* – with the attached certificate.

List of documents

·

·

*if appropriate

Done at ,

The

(Signature and/or stamp)

WARNING

(Identity and address of the addressee)

IMPORTANT

THE ENCLOSED DOCUMENT IS OF A LEGAL NATURE AND MAY AFFECT YOUR RIGHTS AND OBLIGATIONS. THE ‘SUMMARY OF THE DOCUMENT TO BE SERVED’ WILL GIVE YOU SOME INFORMATION ABOUT ITS NATURE AND PURPOSE. YOU SHOULD HOWEVER READ THE DOCUMENT ITSELF CAREFULLY. IT MAY BE NECESSARY TO SEEK LEGAL ADVICE.

IF YOUR FINANCIAL RESOURCES ARE INSUFFICIENT YOU SHOULD SEEK INFORMATION ON THE POSSIBILITY OF OBTAINING LEGAL AID OR ADVICE EITHER IN THE COUNTRY WHERE YOU LIVE OR IN THE COUNTRY WHERE THE DOCUMENT WAS ISSUED.

ENQUIRIES ABOUT THE AVAILABILITY OF LEGAL AID OR ADVICE IN THE COUNTRY WHERE THE DOCUMENT WAS ISSUED MAY BE DIRECTED TO:

It is recommended that the standard terms in the notice be written in English and French and where appropriate also in the official language, or in one of the official languages of the State in which the document originated. The blanks could be completed either in the language of the State to which the document is to be sent, or in English or French.

Summary of the Document to be Served

Convention on the Service Abroad of Judicial and Extrajudicial Documents in Civil or Commercial Matters, signed at The Hague , the 15th of November 1965 (Article 5, fourth paragraph).

Name and address of the requesting authority:

Particulars of the parties*:

*If appropriate, identity and address of the person interested in the transmission of the document

☐ JUDICIAL DOCUMENT**

Nature and purpose of the document:

Nature and purpose of the proceedings and, when appropriate, the amount in dispute:

Date and Place for entering appearance**:

Court which has given judgment**:

Date of judgment**:

Time limits stated in the document**:

**if appropriate

☐ EXTRAJUDICIAL DOCUMENT**

Nature and purpose of the document:

Time-limits stated in the document**:

**if appropriate

FORM 42(5)(A)

Certificate

The undersigned authority has the honour to certify, in conformity with Article 6 of the Convention,

☐ 1. that the document has been served*

the

(date)

at

(place, street, number)

in one of the following methods authorised by Article 5:

• ☐ (a) in accordance with the provisions of sub-paragraph a) of the first paragraph of Article 5 of the Convention*
• ☐ (b) in accordance with the following particular method*:
• ☐ (c) by delivery to the addressee, if he accepts it voluntarily*

The documents referred to in the request have been delivered to:

(Identity and description of person)

(Relationship to the addressee: family, business or other)

☐ 2. that the document has not been served, by reason of the following facts*:

☐ In conformity with the second paragraph of Article 12 of the Convention, the applicant is requested to pay or reimburse the expenses detailed in the attached statement*.

Annexes

Documents returned:

In appropriate cases, documents establishing the service:

* if appropriate

Done at ,

The

(Signature and/or stamp)

67 The portion of Form 65 of Schedule I to the Rules starting with “Note” and ending with “shall be adjusted accordingly” is replaced by the following:

NOTE that if the proceeding in which the motion is made is a reference under section 173 or 174 of the Income Tax Act, section 310 or 311 of the Excise Tax Act, section 97.58 of the Customs Act, section 51 or 52 of the Air Travellers Security Charge Act, section 204 or 205 of the Excise Act, 2001, section 62 or 63 of the Softwood Lumber Products Export Charge Act, 2006, section 121 or 122 of the Greenhouse Gas Pollution Pricing Act, section 45 or 46 of the Underused Housing Tax Act, section 105 or 106 of the Select Luxury Items Tax Act or section 95 or 96 of the Global Minimum Tax Act, the style of cause shall be the same as in the originating document and the body of the notice of motion shall be adjusted accordingly.

68 Paragraphs 1(1)(d) and (e) of Tariff B of Schedule II to the Rules are replaced by the following:

• (d) for preparation for and attendance at any conference convened by the Court,
  • all classes: $350

69 The Rules are amended by replacing “HER MAJESTY THE QUEEN” with “HIS MAJESTY THE KING” in the following provisions :

• (a) Forms 19 and 20 in Schedule 1;
• (b) the portion of Form 21(1)(a) in Schedule I starting with “appellant” and ending with “respondent”;
• (c) the portion of Form 21(1)(d) in Schedule I starting with “appellant” and ending with “respondent”;
• (d) the portion of Form 21(1)(e) in Schedule I starting with “appellant” and ending with “respondent”;
• (e) the portion of Form 21(1)(f) in Schedule I starting with “appellant” and ending with “respondent”;
• (f) Form 45 in Schedule I;
• (g) Form 52 in Schedule I;
• (h) Form 61.1 in Schedule I;
• (i) the portion of Form 65 in Schedule I starting with “appellant” and ending with “respondent”;
• (j) Form 80 in Schedule I;
• (k) Form 81 in Schedule I;
• (l) Form 82(3) in Schedule I;
• (m) Form 82(4)A in Schedule I;
• (n) Form 82(4)B in Schedule I;
• (o) Form 103(1) in Schedule I;
• (p) Form 103(4) in Schedule I;
• (q) Form 112(2)(a) in Schedule I;
• (r) Form 112(2)(b) in Schedule I;
• (s) Form 112(2)(b)A in Schedule I;
• (t) Form 113 in Schedule I;
• (u) Form 114 in Schedule I;
• (v) Form 123 in Schedule I;
• (w) Form 130 in Schedule I;
• (x) Form 131 in Schedule I;
• (y) Form 141(1) in Schedule I;
• (z) Form 141(7) in Schedule I;
• (z.1) Form 142 in Schedule I;
• (z.2) Form 145(2) in Schedule I;
• (z.3) Form 146.1 in Schedule I;
• (z.4) Form 155 in Schedule I;
• (z.5) Form 156 in Schedule I;
• (z.6) Form 158 in Schedule I; and
• (z.7) Form 166.1 in Schedule I.

70 The French version of the Rules is amended by replacing “intimée” and “qu’elle” with “intimé” and “qu’il” , respectively in the following provisions:

• (a) paragraph 49(1)(c); and
• (b) paragraph 49(1.1)(c).

71 The French version of the Rules is amended by replacing “intimée” with “intimé” in the following provisions:

• (a) paragraphs 49(1)(h) and (1.1)(f);
• (b) section 64;
• (c) subsection 94(3);
• (d) paragraph 135(2)(b);
• (e) subsection 147(3.2);
• (f) sections 160 and 161; and
• (g) subsection 4(1.1) of Tariff A of Schedule II.

72 The English version of the Rules is amended by replacing “Her Majesty” and “Her Majesty’s” with “His Majesty” and “His Majesty’s”, respectively, in the following provisions:

• (a) section 142;
• (b) subsections 172.1(1) and (6);
• (c) subsection 172.2(1);
• (d) subsection 172.3(1); and
• (e) paragraphs (e) and (f) of Form 21(1)(b) of Schedule I.

Tax Court of Canada Rules (Informal Procedure)

73 Section 1 of the Tax Court of Canada Rules (Informal Procedure)^{footnote d} and the heading before it are repealed.

74 Paragraph 6(1)(c) of the French version of the Rules is replaced by the following:

• (c) les faits que l’intimé ne connaît pas et qu’il n’admet pas,

75 Schedules 4 to 18.3 of the Rules are amended by replacing “HER MAJESTY THE QUEEN” with “HIS MAJESTY THE KING”.

76 The French version of the Rules is amended by replacing “intimée” with “intimé” in the following provisions:

• (a) paragraph 6(1)(h);
• (b) subsection 12(1.1); and
• (c) subsection 13(3).

Tax Court of Canada Rules of Procedure Respecting the Canada Pension Plan

77 The long title of the Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan^{footnote e} is replaced by the following:

Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan

78 Section 1 of the Rules and the heading before it are repealed.

79 Schedule 6 to the Rules is amended by replacing “HER MAJESTY THE QUEEN” with “HIS MAJESTY THE KING”.

Tax Court of Canada Rules of Procedure respecting the Employment Insurance Act

80 The long title of the Tax Court of Canada Rules of Procedure respecting the Employment Insurance Act^{footnote f} is replaced by the following:

Tax Court of Canada Rules of Procedure Respecting the Employment Insurance Act

81 Section 1 of the Rules and the heading before it are repealed.

82 Schedule 6 to the Rules is amended by replacing “HER MAJESTY THE QUEEN” with “HIS MAJESTY THE KING”.

Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure)

83 The long title of the Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure)^{footnote g} is replaced by the following:

Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure)

84 Section 1 of the Rules and the heading before it are repealed.

85 Paragraph 6(1)(c) of the French version of the Rules is replaced by the following:

• c) les faits que l’intimé ne connaît pas et qu’il n’admet pas,

86 Schedules 4 to 16.1 of the Rules are amended by replacing “HER MAJESTY THE QUEEN” with “HIS MAJESTY THE KING”.

87 The French version of the Rules is amended by replacing “intimée” with “intimé” in the following provisions:

• (a) paragraph 6(1)(h);
• (b) subsection 11(1.1); and
• (c) subsection 12(3).

Tax Court of Canada Rules of Procedure Respecting the Customs Act (Informal Procedure)

88 The long title of the Tax Court of Canada Rules of Procedure Respecting the Customs Act (Informal Procedure)^{footnote h} is replaced by the following:

Tax Court of Canada Rules of Procedure Respecting the Customs Act (Informal Procedure)

89 Section 1 of the Rules and the heading before it are repealed.

90 Paragraph 6(1)(c) of the French version of the Rules is replaced by the following:

• (c) les faits que l’intimé ne connaît pas et qu’il n’admet pas;

91 Schedules 4 to 20 of the Rules are amended by replacing “HER MAJESTY THE QUEEN” with “HIS MAJESTY THE KING”.

92 The French version of the Rules is amended by replacing “intimée” with “intimé” in the following provisions:

• (a) paragraph 6(1)(h);
• (b) subsection 13(2); and
• (c) subsection 14(3).

Tax Court of Canada Rules of Procedure Respecting the Excise Act, 2001 (Informal Procedure)

93 The long title of the English version of the Tax Court of Canada Rules of Procedure Respecting the Excise Act, 2001 (Informal Procedure)^{footnote i} is replaced by the following:

Tax Court of Canada Rules of Procedure Respecting the Excise Act, 2001 (Informal Procedure)

94 Section 1 of the Rules and the heading before it are repealed.

95 Paragraph 6(1)(c) of the French version of the Rules is replaced by the following:

• (c) les faits que l’intimé ne connaît pas et qu’il n’admet pas;

96 Schedules 4 to 20 of the Rules are amended by replacing “HER MAJESTY THE QUEEN” with “HIS MAJESTY THE KING”.

97 The French version of the Rules is amended by replacing “intimée” with “intimé” in the following provisions:

• (a) paragraph 6(1)(h);
• (b) subsection 13(2); and
• (c) subsection 14(3).

Transitional Provisions

98 (1) Subject to subsections (2) to (4), the Tax Court of Canada Rules (General Procedure), as they read on the day on which these Rules come into force, apply in respect of the computation of all time periods except those periods that expired before that day.

(2) Subsections 67(6) and (7), section 68, subsection 69(2) and paragraphs 69(3)(a) and (4)(c) of the Tax Court of Canada Rules (General Procedure), as they read immediately before the day on which these Rules come into force and without regard to paragraph 11(a.1), continue to apply to motions that are to be heard within 30 days after that day.

(3) Section 68.1 of the Tax Court of Canada Rules (General Procedure) does not apply to motions that are to be heard within 30 days after the day on which these Rules come into force.

(4) Subsections 100(1.01) and (3.01) of the Tax Court of Canada Rules (General Procedure) do not apply to hearings that are to commence within 30 days after the day on which these Rules come into force.

Coming into Force

99 These Rules come into force on the 90th day after the day on which they are published in the Canada Gazette, Part II.

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