Gowning

PRACTICE NOTE NO. 1 (amended)

This note amends Practice Note No. 1, which was issued on October 4, 1991.

Counsel appearing on appeals under the Income Tax Act or hearings pertaining to section 173 or 174 of the Income Tax Act or section 310 or 311 of the Excise Tax Act that are governed by the Tax Court of Canada Rules (General Procedure ) are required to gown. However, when appearing on motions, counsel are not required to gown except if witnesses are to be presented.

Dated this 23rd day of November 2012.

Original Signed by:

Gerald J. Rip

Chief Justice


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Date modified: 2015-09-09