Roadmaps

Notice to Appeal (Informal Procedure)

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Informal Procedure Roadmap Overview Informal Procedure Roadmap Overview
Overview: Filing a Notice of Appeal (Informal Procedure)
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The first step is to send your Notice of Appeal to the Court. You may do so electronically, in-person, by mail or by fax. The Notice of Appeal may be in the form set out in Schedule 4 , but a letter is also acceptable as long as it sets out, in general terms, the reasons for the appeal and the relevant facts such as the date of the assessment or assessments, the taxation years or GST periods at issue. You must also include your address for service and you are encouraged to provide your email and phone number.

Step 1
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Once your Notice of Appeal is sent to the Court, the Registry will verify it to ensure it contains all the required information. If information is missing (such as reasons for the appeal, address for service, etc.), the Registry will contact you and ask that you provide the missing information.

Step 2
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Once the Registry has verified your Notice of Appeal and has all the required information, it will proceed to filing the document and assigning a court file number to it. The Registry will send you an acknowledgement of receipt by mail listing your court file number. This is normally done within one week of receiving your Notice of Appeal.

Step 3
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The Registry will serve a copy of your Notice of Appeal on Her Majesty in right of Canada by transmitting a copy to the office of the Deputy Attorney General of Canada. They are the 'Respondent'.

Step 4
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The Respondent will file a Reply to your Notice of Appeal with the Registry within 60 days after they receive your Notice of Appeal. This is their position regarding your appeal.

Step 5
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The Registry will send both parties a Notice of Hearing at least 30 days before the scheduled day in court. This Notice will tell you exactly where and at what time your appeal will be heard.

Step 6
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Once you have received your Notice of Hearing, it is time to prepare your case for the hearing. This is when you will present your case to the judge. We have prepared a full section regarding Your Day in Court here and highly encourage you to review it.

Step 7
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Once the hearing is concluded, the judge may render a decision from the bench on the same day or reserve his or her decision. In the latter case, the court shall, other than in exceptional circumstances, render judgment not later than 90 days after the day on which the hearing is concluded. The Court will give reasons for its judgment orally or in writing.

Step 8

An overview of the Notice of Appeal (Informal Procedure) process is shown in an image. Circles indicate each of the following steps:

  1. Step 1: Filing of the Notice of Appeal
  2. Step 2: Verification by the Registry
  3. Step 3: Opening of the court file
  4. Step 4: Copy sent to the Respondent
  5. Step 5: Reply to the Notice of Appeal
  6. Step 6: Notice of Hearing sent to parties
  7. Step 7: Your Day in Court
  8. Step 8: Decision

One last circle indicates ‘finish’.

Notice to Appeal (General Procedure)

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General Procedure Roadmap Overview General Procedure Roadmap Overview
Overview: Filing a Notice of Appeal (General Procedure)
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The first step is to send your Notice of appeal to the Court. You may do so electronically , in-person, by mail or by facsimile. The Notice of Appeal must be in Form 21(1)(a) . Please note that the forms are not forms with blanks to be filled out, but rather only indicate the standard format, wording and information that must appear in your document. It is intended that you will prepare your own documents and use the forms as a guide.

Step 1
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Once your Notice of Appeal is sent to the Court, the Registry will verify it to ensure it contains all the required information.
If information is missing (such as reasons for the appeal, address for service, etc.), the Registry will contact you and ask that you provide the missing information.

Step 2
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The filing fee shall be paid within five days after the receipt of the Notice of Appeal by the Registry. If a Notice of Appeal is filed in person, the Registry accepts cheques, money orders, cash, debit and credit cards. Cheques must be made in Canadian funds payable to the Receiver General for Canada. In instances where the Notice of Appeal is filed electronically, by mail or facsimile, it is advisable to submit the appropriate filing fee by cheque or money order. Arrangements to pay the filing fee by credit card may also be made by contacting the Registry at the time of filing.

Step 3
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Once the Registry has verified your Notice of Appeal and has received the filing fees, it will proceed to filing the appeal and assigning a court file number to it. The Registry will send you a certificate of service by mail listing your court file number. This is normally done within one week of receiving your Notice of Appeal.

Step 4
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The Registry will serve a copy of your Notice of Appeal on Her Majesty in right of Canada by transmitting a copy to the office of the Deputy Attorney General of Canada. They are the ‘Respondent’.

Step 5
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The Respondent will file a Reply to your Notice of Appeal with the Registry within 60 days after they receive your Notice of Appeal. This is their position regarding your appeal.

Step 6
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The Appellant may choose to file an Answer to the Reply to the Notice of Appeal. The Answer shall be filed and served within 30 days after service of the Reply to the Notice of Appeal. If you’re wondering how to calculate deadlines, please refer to our specific section on the subject below.

Step 7
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Pleadings are closed when an appellant has filed and served an answer or the time for the filing and serving of an answer has expired. Once the close of pleadings occurs, the parties may submit a timetable of dates for the next steps. The Registry will contact the parties and ask them to provide a timetable if they haven’t already of their own accord.

Step 8
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The Court will issue an order setting dates for the completion of steps in the appeal. Orders setting dates are generally issued from dates submitted by the parties. Parties should carefully consider the dates they submit to the Court for litigation steps. The Court expects that parties will meet self-imposed ordered deadlines. Please refer to Practice Note 14 for more details. These steps are usually the service of lists of documents between parties, the conduct of examinations of discovery, satisfaction of undertakings and communication with the Court.

Step 9
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When the parties are ready for hearing, they may apply jointly or unilaterally in writing to the Registrar to fix the time and place of hearing. Where all parties agree on making a joint application, it shall be in Form 123. Where all parties do not agree on making a joint application, the party making the (unilateral) application shall file a memorandum containing the information, as far as they are concerned, required in Form 123 and shall serve a copy of the memorandum on all other parties and those parties shall, within ten days of service of the memorandum, file and serve a similar memorandum. It should be noted that the Court may, at any time, on its own initiative or at the request of a party, direct that a settlement conference be held to consider the possibility of settling any or all of the issues. Please refer to Practice Note 21 and Rule 126.2.

Step 10
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Once you have received your Notice of Hearing, it is time to prepare your case for the hearing. This is when you will present your case to the judge. We have prepared a full section regarding Your Day in Court and highly encourage you to review it.

Step 11
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Once the hearing is concluded, the judge may render a decision from the bench on the same day or reserve his or her decision. In any event, when the Court has rendered its judgment, a copy of the judgment and any written reasons for it shall be sent to each party to the proceeding.

Step 12

An overview of the Notice of Appeal (General Procedure) process is shown in an image. Circles indicate each of the following steps:

  1. Step 1: Filing of the Notice of Appeal
  2. Step 2: Verification by the Registry
  3. Step 3: Paying the filing fees
  4. Step 4: Opening of the court file
  5. Step 5: Copy sent to the Respondent
  6. Step 6: Reply filed
  7. Step 7: Answer (if any) filed
  8. Step 8: Timetable submitted
  9. Step 9: Timetable order
  10. Step 10: Application to fix the time and place of hearing
  11. Step 11: Your Day in Court
  12. Step 12: Decision

One last circle indicates ‘finish’.

Application for Extension of Time

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Application for Extension of Time Roadmap Overview Application for Extension of Time Roadmap Overview
Overview: Filing an Application for Extension of Time
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The first step is to send your application for extension of time to the Court. You may do so electronically, in-person, by mail or by facsimile. If you are submitting an application for extension of time to file an appeal, you shall set out the reasons why the appeal was not instituted within the time limited by section 169 of the ITA or by section 302 of ETA for doing so and you must also submit your notice of appeal with the application. Your notice of appeal must set out the reasons for the appeal and the relevant facts such as the date of the assessment or assessments, the taxation years or GST periods at issue. You must also include your address for service and you are encouraged to provide your email and phone number.

Step 1
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Once your Application for Extension of Time is sent to the Court, the Registry will verify it to ensure it contains all the required information. If information is missing (such as reasons for the application, address for service, etc.), the Registry will contact you and ask that you provide the missing information. Copy sent to either Deputy Minister or Deputy Attorney General.

Step 2
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The Registry will serve a copy of your Application on Her Majesty in right of Canada by transmitting a copy to the office of the Deputy Attorney General of Canada. They are the 'Respondent'.

Step 3
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The Registry will send both parties a Notice of Hearing at least 30 days before the scheduled day in court. This Notice will tell you exactly where and at what time your application will be heard

Step 4
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The Respondent may file a response to the Application for extension of time.

Step 5
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Once you have received your notice of hearing, it is time to prepare your case for the hearing. This is when you will present your case to the judge. We have prepared a full section regarding Your Day in Court here and highly encourage you to review it.

Step 6
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Once the hearing is concluded, the judge may render a decision from the bench on the same day or reserve his or her decision. In any event, when the Court has rendered its judgment, a copy of the judgment and any written reasons for it shall be sent to each party to the proceeding.

Step 7

An overview of the Application for extension of time process is shown in an image. Circles indicate each of the following steps:

  1. Step 1: Filing of the Application for extension of time
  2. Step 2: Verification by the Registry
  3. Step 3: Copy sent to the Respondent
  4. Step 4: Notice of Hearing sent to parties
  5. Step 5: Filing of the reply to the application
  6. Step 6: Your Day in Court
  7. Step 7: Decision

One last circle indicates ‘finish’.