On January 6, 2022, the Tax Court of Canada (TCC) released a Notice to the Public and the Profession stating that all in-person sittings of the TCC between January 10, 2022, and January 28, 2022, inclusively have been cancelled. This decision was made in light of the ongoing pandemic. The Tax Court of Canada’s website states:
In light of the evolving circumstances surrounding the pandemic and the continuing need to preserve the health and safety of all Court participants, the Chief Justice has cancelled all in-person sittings of the Tax Court of Canada scheduled between January 10, 2022 and January 28, 2022, inclusively.
Additionally, the notice states that the Court will attempt to conduct virtual hearings for select appeals scheduled within the period. It also states that all parties affected have been contacted or will be soon. The court is planning on keeping scheduled conference calls and virtual hearings previously scheduled between January 10, 2022, and January 28, 2022. The Court and its Registry offices remain open with reduced staff.
The pandemic continues to impact life and we must remain flexible to meet the changes it brings to our lives. We will continue to keep our readers informed on impacts to SR&ED and the Tax Court of Canada as they continue to do try to navigate the complexities of this pandemic and holding in-person hearings and appeals. For more information on the January 6, 2022 update please see: Notice to the Public and the Profession, January 6, 2022. For more information on prior changes to in-person hearings please see our article, Tax Court of Canada In-Person Hearings Update June 2021.