Recent Updates from the Tax Court of Canada April 2021

Recent Updates from the Tax Court of Canada April 2021

The Tax Court of Canada has released two new notices to the public and the profession in April 2021 about the sitting schedule and registry services. These notices are summarized below.

Notice to the Public and the Profession, April 7, 2021

Due to COVID-19, the Chief Justice cancelled all in-person sittings of the Tax Court of Canada through July 16, 20211

Exceptions are being made to this decision:

Parties who wish for their in-person hearing to not be cancelled and proceed as scheduled may contact the Hearings Coordinator listed in their Notice of Hearing. The Court will attempt to accommodate such requests for in-person hearings as circumstances and public health authorities’ directions allow.2

Virtual hearings are being scheduled to replace any in-person hearing previously scheduled. If you are impacted by this decision, you will be contacted by the Registry Staff.3 The Court and its Registry offices will remain open with reduced staff, but the Hamilton office remains closed.4

To read the entire notice please see Notice to the Public and the Profession, April 7, 2021.

Notice to the Public and the Profession, April 29, 2021

On April 29, 2021, the Tax Court of Canada released a notice advising taxpayers of reduced staff on-site. “While some Registry functions can be carried out remotely, the reduction in on-site staff will impact the speed with which the Registry can perform its services.”5

Additionally, the notice states:

The impacts of reduced on-site staff may include the following:

  • The Registry may be delayed in sending newly filed notices of appeal to the Canada Revenue Agency and Department of Justice.
  • The Registry may be delayed in sending documents to parties.
  • The Registry may send some documents to parties by e-mail only. In these cases, the Registry may ask the parties to confirm receipt.
  • There may be a delay in the processing of other documents.6

The notice also states that all parties are to adhere to self-imposed deadlines even if the Court has not approved the timetables; the Court does not expect delays due to prejudiced parties’ positions.7 The Court plans to meet its statutory obligations regarding documents sent by mail.8

To read the entire notice please see Notice to the Public and the Profession, April 29, 2021.

Conclusion

The Tax Court of Canada’s April 2021 updates reflect the continuing impacts COVID-19 has on the country. The lasting impacts of virtual hearings and reduced Registry offices have not yet been determined. We are hopeful that the Court will continue to find ways to carry out business and move the country forward. For information on the last update to open the Tax Court of Canada please see Updates from the Tax Court of Canada (TCC): The Current Plan to Resume Operations.

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Show 8 footnotes

  1. Notice to the Public and Profession – April 7 2021. (2021, April 7). Tax Court of Canada. https://www.tcc-cci.gc.ca/Content/assets/pdf/base/Notice-to-Public-and-Profession-April-7-2021.pdf
  2. Notice to the Public and Profession – April 7 2021. (2021, April 7). Tax Court of Canada. https://www.tcc-cci.gc.ca/Content/assets/pdf/base/Notice-to-Public-and-Profession-April-7-2021.pdf
  3. Ibid
  4. Ibid
  5. Notice to the Public and Profession April 29 2021. (2021, April 29). Tax Court of Canada. https://www.tcc-cci.gc.ca/Content/assets/pdf/base/Notice-to-Public-and-Profession-April-29-2022.pdf
  6. Notice to the Public and Profession April 29 2021. (2021, April 29). Tax Court of Canada. https://www.tcc-cci.gc.ca/Content/assets/pdf/base/Notice-to-Public-and-Profession-April-29-2022.pdf
  7. Ibid
  8. Ibid
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