Tax Court Status Hearings (Rule 125)
The hearing is conducted to set dates for the completion of the remaining steps in the appeal and discuss any issues pertaining to the appeal.
Tax Court of Canada
Tax Court of Canada Rules Committee
|1993||Rule 125 introduced|
|1995, 1999, 2004, 2010||Amendments made|
The purpose of the status hearing is to facilitate the resolution of matters before the Tax Court to decrease the cost of litigation.
If an appeal has not been set down for hearing or terminated within four months after the filing of the reply, the Registry send a letter to the parties requiring them to establish a schedule. Parties are expected to establish and submit this schedule within the time frame indicated in the letter. If the established schedule is acceptable to the Court, it will issue an Order confirming those dates and no status hearing will be required. If no schedule is established within the required time frame, a status hearing will be ordered.
Status hearings are conducted via telephone conference call unless directed otherwise by the Court. At the status hearing, parties must be prepared to discuss any matter pertaining to the appeal including steps remaining to be completed prior to trial.
The judge presiding over the status hearing will set dates for the completion of the remaining steps in the appeal, including the exchange of lists of documents, the completion of discoveries and undertakings, a deadline for the parties to inform the Hearings Coordinator whether the case will settle, whether case management or a pre-hearing conference is required, or if a hearing date should be set.
Parties may avoid going to a status hearing if undertakings for discovery and other appeal steps have already been taken, and they file for a hearing a date. If these steps are taken prior to the date of the status hearing, the status hearing will be cancelled.