Appeal from informal procedure in Tax Court of Canada
The new rules of practice came into force on November 29, 2004. They will be published in the December 15 edition of the Canada Gazette, Part II, but are presently available on the Federal Court of Appeal Web site.
Your attention is drawn to Rule 335 which now applies to all appeals, including appeals from the Tax Court of Canada’s informal procedure.
From and after November 29, 2004, all appeals from the Tax Court of Canada should be made in accordance with Rule 335(b).
The content of the notice of appeal is to be in accordance with Rule 337 or Rule 337.1, depending on whether the procedure followed in the Tax Court of Canada was a general or an informal procedure.
All appeals filed under the former Rules prior to November 29, 2004 will continue to follow the rules governing applications for judicial review of a judgment of the Tax Court of Canada resulting from an informal procedure in that Court.
The Honourable John D. Richard
Ottawa, Ontario, December 3, 2004