Hearings by conference telephone call

PRACTICE NOTE NO. 3 (amended)

This note amends Practice Note No. 3, which was issued on December 13, 1991.

This note is issued for the assistance of litigants in appeals to which the Tax Court of Canada Rules (General Procedure) apply.


1. The party seeking a hearing by conference call under section 6 of the Rules shall arrange an appointment for the call with the Registry at (613) 992-0901 or at 1-800-927-5499 and shall furnish the addresses, telephone numbers and (where applicable) fax numbers for all participants.

2. The Registry will arrange for the conference telephone call and a Court Registrar and, if necessary, a Court Reporter shall be in attendance throughout the hearing.

3. All material normally filed in support of a motion, a status hearing or pre-hearing conference or any other matter to be determined shall be filed in the manner provided for in subsections 67(6) or 125(4) of the Tax Court of Canada Rules or as directed by the Court.

Dated this 21st day of December 2006.

Donald G.H. Bowman

Chief Justice


Date modified: 2015-09-09