Vol. 142, No. 14 — April 5, 2008

Rules Amending the Tax Court of Canada Rules of Procedure respecting the Employment Insurance Act

Statutory authority

Tax Court of Canada Act

Sponsoring agency

Tax Court of Canada

REGULATORY IMPACT
ANALYSIS STATEMENT

(This statement is not part of the Rules.)

Description

The Tax Court of Canada Act (the Act) provides that rules regulating the pleadings, practice and procedure in the Tax Court are established by a rules committee, subject to the approval of the Governor General in Council.

The proposed amendments to the Tax Court of Canada Rules of Procedure respecting the Employment Insurance Act (the Rules) were considered by the rules committee.

Rationale for the amendments

The English version of the definition of “electronic filing” is amended to add a comma after “by electronic means.”

Sections 5 and 5.1 are amended and new sections 5.2 and 5.3 are added to clarify the procedure on how to institute and appeal.

Section 9 is amended to provide that a person affected by a decision of the Minister may intervene as a “party.”

Section 13 has been improved for readability and to set out how the Court may dispose of an appeal when all the parties have consented in writing to a judgment.

Subsections 18(5) and 25(2) are amended to remove the requirement that the Registrar appoint the court reporter.

Alternatives

No other alternatives were considered as the Act requires that the Court’s rules be amended by regulation.

Benefits and costs

These amendments are designed to improve procedures before the Tax Court of Canada. It is expected that these changes will have little financial impact.

Consultation

The proposed amendments were considered by the Tax Court of Canada Rules Committee, which is composed of judges from the Tax Court of Canada and practising lawyers from both the private and public sectors.

Contact

Charles M. Nadeau
Counsel and Executive Officer
Chambers of the Chief Justice
Tax Court of Canada
200 Kent Street
Ottawa, Ontario
K1A 0M1
Telephone: 613-995-4789
Fax: 613-943-8449
Email: charles.nadeau@cas-satj.gc.ca

PROPOSED REGULATORY TEXT

Notice is hereby given, pursuant to subsection 22(3) (see footnote a) of the Tax Court of Canada Act (see footnote b), that the rules committee of the Tax Court of Canada, pursuant to section 20 (see footnote c) of that Act and subject to the approval of the Governor in Council, proposes to make the annexed Rules Amending the Tax Court of Canada Rules of Procedure respecting the Employment Insurance Act.

Interested persons may make representations concerning the proposed Rules within 60 days after the date of publication of this notice. All such representations must cite the Canada Gazette, Part I, and the date of publication of this notice, and be addressed to the Rules Committee, Tax Court of Canada, 200 Kent Street, Ottawa, Ontario K1A 0M1.

RULES AMENDING THE TAX COURT OF CANADA RULES OF PROCEDURE RESPECTING THE EMPLOYMENT INSURANCE ACT

1. The definition “electronic filing” in section 2 of the English version of the Tax Court of Canada Rules of Procedure respecting the Employment Insurance Act (see footnote 1) is replaced by the following:

“electronic filing” means the act of filing, by electronic means, through the Court’s website (www.tcc-cci.gc.ca) or any other website referred to in a direction issued by the Court, any document listed on those sites; (dépôt électronique)

2. The heading before section 5 of the Rules is replaced by the following:

FILING A NOTICE OF APPEAL

3. The heading before subsection 5(4) and subsections 5(4) to (8) of the Rules are replaced by the following:

(4) An appeal referred to in subsection (1) shall be instituted by filing a notice of appeal, which may be in the form set out in Schedule 5, using one of the following methods:

(a) depositing the notice in the Registry;

(b) sending it by mail to the Registry; or

(c) sending it by fax or by electronic filing to the Registry.

4. Section 5.1 of the Rules is replaced by the following:

5.1 Except as otherwise provided in these rules and unless otherwise directed by the Court, a document other than a notice of appeal may be filed using one of the following methods :

(a) depositing it with the Registry;

(b) sending it by mail to the Registry; or

(c) sending it by fax or by electronic filing to the Registry.

FILING DATE

5.2 Except as otherwise provided in these rules and unless otherwise directed by the Court, the date of filing of a document is deemed to be

(a) in the case of a document filed with the Registry or sent by mail or by fax, the date shown by the date received stamp placed on the document by the Registry at the time it is received; or

(b) in the case of a document filed by electronic filing, the date shown on the acknowledgment of receipt issued by the Court.

ELECTRONIC FILING

5.3 (1) Except as otherwise provided in these rules and unless otherwise directed by the Court, when a document is filed by electronic filing, the copy of the document that is printed by the Registry and placed in the Court file is deemed to be the original version of the document.

(2) A party who files a document by electronic filing shall, if required by these rules or at the request of a party or the Court, provide a paper copy of the document and file it with the Registry.

(3) If the Registry has no record of the receipt of a document, it is deemed not to have been filed, unless the Court directs otherwise.

5. Subsections 9(1) and (2) of the Rules are replaced by the following:

9. (1) A person affected by a decision of the Minister may intervene as a party in an appeal by filing with the Registry a notice of intervention that may be in the form set out in Schedule 9.

(2) The notice of intervention shall be filed within 45 days after the day on which the notice of appeal was served on the intervener under section 8.

6. Section 13 of the Rules is replaced by the following:

13. When all parties have consented in writing to a judgment disposing of an appeal in whole or in part and filed it with the Registry, the Court may

(a) grant the judgment sought without a hearing;

(b) direct a hearing; or

(c) direct that written representations be filed.

7. Subsection 18(5) of the Rules is replaced by the following:

(5) All evidence given at an examination for discovery shall be recorded by a court reporter.

8. Subsection 25(2) of the Rules is replaced by the following:

(2) All evidence given at the hearing of an appeal shall be recorded in a manner approved by the Registrar.

Footnote a
R.S., c. 51 (4th Supp.), s. 7

Footnote b
R.S., c. T-2

Footnote c
S.C. 2002, c. 8, s. 78

Footnote 1
SOR/90-690

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