Tax Court of Canada Update: Notice to the Public and the Profession, June 29, 2022

Tax Court of Canada Update: Notice to the Public and the Profession, June 29, 2022

On June 29, 2022, the Tax Court of Canada (TCC) released two Notices to the Public and the Profession. The first notice stated that they will continue accepting on a pilot project basis four types of electronic signatures and initials on Notices of Discontinuance, Notices of Withdrawal, Consents to Judgment and Affidavits. The second notice stated that they will continue to accept affidavits that are sworn or affirmed remotely using a method accepted by a Superior Court of the province in which the person authorized to administer the affidavit is located. These decisions were initially adopted on March 4, 2022, and have been made in light of the ongoing pandemic.

June 2022 Tax Court of Canada Updates

June 29, 2022 – First Notice

The Tax Court of Canada’s first notice released on June 29, 2022, states:

In recognition of the continued impact of the COVID-19 pandemic on parties’ and counsels’ abilities to sign and file documents, the Tax Court of Canada is accepting on a pilot project basis four types of electronic signatures and initials on Notices of Discontinuance, Notices of Withdrawal, Consents to Judgment and Affidavits.

They have stated that there are four types of signature and initials acceptable within this pilot project, including:

1) A scanned copy or photo of a physically signed or initialed document;
2) Scanned signatures or initials pasted into the signature block or initials box of a document;
3) Signatures or initials created using a touchscreen and pasted into the signature block or initials box of a document; and
4) Secure electronic signatures or initials that identify the person signing or initialing the document, are uniquely linked to the person, and are within the person’s control. Such signatures or initials often include one or more of the date, time and place of signing or initialing

Additionally, the notice stated that the Court will not accept plain typewritten signatures as they are not considered secure enough, however, they will accept electronic signatures on other court documents not mentioned. Please contact the Registry with any questions about electronic signatures, and where else they may be acceptable.

June 29, 2022 – Second Notice

The Tax Court of Canada’s second notice released on June 29, 2022, states:

Due to the ongoing impacts of the pandemic, the Tax Court of Canada will continue to accept affidavits that are sworn or affirmed remotely using a method accepted by a Superior Court of the province in which the person authorized to administer the affidavit is located. The affidavit shall state that it was commissioned remotely.

Pilot Project Progress

The Pilot Project was initiated in March of 2022 in the Notice to the Public and the Profession, March 4, 2022. Originally this project was set to conclude on June 30, 2022, however, the June updates adjusted the final date of the pilot project. Both June 2022 notices stated that the final date for which electronic signatures will be accepted is now January 31, 2023.

Conclusion

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 the impacts on SR&ED and the Tax Court of Canada as they continue to try to navigate the complexities of this pandemic. For information on prior notices please see Tax Court of Canada Update: Notice to the Public and the Profession, January 6, 2022. For more information on the June updates please see: Notice to the Public and the Profession, June 29, 2022 – Electronic signatures & Notice to the Public and the Profession, June 29, 2022 – Remote commissioning of affidavits.

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