Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan (SOR/90-689)
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Regulations are current to 2024-11-11 and last amended on 2023-07-05. Previous Versions
Service of Documents
26 (1) Unless otherwise provided in these rules, service of any document provided for in these rules shall be effected by personal service or by mail or by fax addressed
(a) in the case of the Court or the Registrar, to a Registry,
(b) in the case of the Minister, to the Commissioner of Revenue, Ottawa, Ontario K1A 0L8,
(c) in the case of the appellant or any intervener
(i) to the address of the appellant or intervener for service as set out in the notice of appeal or notice of intervention, or
(ii) where no address for service is set out in the notice of appeal or notice of intervention, to the postal or other address set out in the notice of appeal, notice of intervention or any written communication made by that person to the Court or Registrar, and
(d) in the case of any other person, to the address set out in the latest written communication made by that person to the Court or Registrar.
(2) Any party to an appeal who wishes to change address for service shall
(a) serve notice in writing of the change at the Registry to which the notice of appeal was sent, and
(b) serve a copy of the notice on all other parties,
which address shall thereafter be that party’s address for service.
(3) Where service is effected by fax, the date of service is the date that the fax is transmitted and, if service is effected by mail, the date of service shall be deemed to be the date stamped on the envelope at the post office and, if there is more than one such date, the date of service shall be deemed to be the earliest date.
- SOR/2004-98, s. 7
- SOR/2007-145, s. 11
Calculating Time
26.1 (1) For the purpose of calculating a time limit established under these rules, the period beginning on December 21 in any year and ending on January 7 of the next year shall be excluded.
(2) Where the time limited for the doing of a thing under these rules 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 Saturday.
- SOR/93-98, s. 5
General
26.2 Subject to any order that the Court, in special circumstances, may make restricting access to a particular file by persons other than the parties to a matter before the Court, any person may, subject to appropriate supervision and when the facilities of the Court permit without interfering with the ordinary work of the Court,
(a) inspect any Court file relating to a matter before the Court; and
(b) on payment of $0.40 per page, obtain a photocopy of any document on a Court file.
- SOR/95-115, s. 1
27 (1) Failure to comply with these rules shall not render any proceedings void unless the Court so directs, but such proceedings may be set aside either in whole or in part as irregular and may be amended or otherwise dealt with in such manner and upon such terms as, in the opinion of the Court, the circumstances of the case require.
(2) Where a person makes an application to set aside a proceeding for irregularity, the objections intended to be put forward shall be stated clearly in the application.
(3) The Court may, where and as necessary in the interests of justice, dispense with compliance with any rule at any time.
(4) Where matters are not provided for in these rules, the practice shall be determined by the Court, either on a motion for directions or after the event if no such motion has been made.
- SOR/2004-98, s. 4
Contempt of Court
28 (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.
- SOR/2004-98, s. 5
Costs in Vexatious Proceedings
29 Where a judge has made an order under section 19.1 of the Tax Court of Canada Act, costs may be awarded against the person in respect of whom the order has been made.
- SOR/2004-98, s. 5
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