After the close of pleadings, if a party is not in default under the Tax Court of Canada Rules or a judgment of the Court, that party may apply to the Registrar to fix the time and place for the hearing. Generally, the parties will discuss informally between themselves before submitting a joint application in Form 123.

However, if the parties cannot agree, a party can make a unilateral application to the Court by filing a memorandum containing the information required in Form 123, as far as the party is concerned, and serve a copy of the memorandum on the other party. The other party will have 10 days to do the same (i.e. file and serve a memorandum with the information required in Form 123).

The Court will set a time and place for the hearing once it receives the parties’ request.

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Last updated: October 4, 2018