PRACTICE NOTE NO.19

INFORMAL PROCEDURE

Bill C-60 amending the Tax Court of Canada Act received Royal Assent on June 26, 2013. As a result of these amendments, the Tax Court of Canada Rules (Informal Procedure) and the Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) have to be amended accordingly.

Until such time as the proposed rules and amendments receive approval of the Governor in Council and become effective, the practice of the Court with respect to appeals heard under the informal procedure rules shall conform to the proposed rules and amendments annexed hereto.

The following amendments will be proposed:

1) Tax Court of Canada Rules (Informal Procedure):

a) Rule 16; (amendment)

b) Rule 17; (amendment)

c) Schedule 4; (amendment)

d) Schedule 17(2); (amendment)

e) Schedule 17(3). (amendment)

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

a) Rule 15; (amendment)

b) Rule 15.1; (new)

c) Schedule 15.1(2); (new)

d) Schedule 15.1(3). (new)

This practice note is effective immediately.

Dated this 20th day of January 2014.

(Original signed by)

Gerald J. Rip

Chief Justice

Tax Court of Canada Rules (Informal Procedure):
16. Election to Have Informal Procedure Apply

1) Where an appeal has been instituted to which the general procedure in the Act is the application, and if

a) the aggregate of all amounts in issue is equal to or less than $25,000,

b) the amount of the loss that is determined under subsection 152(1.1) of the Income Tax Act and that is in issue is equal to or less than $50,000, or

c) the only subject-matter of the appeal is an amount of interest assessed under the Income Tax Act,

the appellant may, within 90 days from the date on which the reply is served or within such additional time as the Court may, on motion for special reasons, allow, elect that the informal procedure under the Act shall apply to the appeal.

2) The election under subsection (1) may be in the form set out in Schedule 16

17. Election Limiting the Amounts in Issue

1) Where

a) the aggregate of all amounts in issue exceeds $25,000, or

b) the amount of the loss in issue exceeds $50,000,

and the appellant wants the informal procedure under the Act to apply to the appeal, the appellant shall elect to limit the appeal to $25,000 or $50,000, as the case may be.

2) Where the appellant wishes to make an election under this section in the notice of appeal, the notice of appeal may be in the form set out in Schedule 17(2).

3) Where the appellant wishes to make an election under this section after filing the notice of appeal, the election may be in the form set out in Schedule 17(3).

Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure):
15. Election to Have Informal Procedure Apply

1) Where an appellant has not elected in the notice of appeal that section 18.3001 and sections 18.3003, 18.3005 and 18.3008 to 18.302 (Informal Procedure) of the Act shall apply, and if the amount in dispute does not exceed $50,000, that appellant may, within 90 days from the date on which the reply is served or within such additional time as the Court may, on motion for special reasons, allow, make such an election.

2) An election under subsection (1) may be in the form set out in schedule 15.

15.1 Election Limiting the Amounts in Issue (New)

1) Where the amount in dispute exceeds $50,000 and the appellant wants section 18.3001 and sections 18.3003, 18.3005 and 18.3008 to 18.302 (Informal Procedure) of the Act to apply to the appeal, the appellant shall elect to limit the appeal to $50,000.

2) Where the appellant wishes to make an election under this section in the notice of appeal, the notice of appeal may be in the form set out in schedule 15.1(2).

3) Where the appellant wishes to make an election under this section after filing the notice of appeal, the election may be in the form set out in Schedule 15.1(3).


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Date modified: 2015-09-09