Virtual Proceedings


This page outlines the Tax Court of Canada’s procedures and best practices for virtual and hybrid proceedings, which are currently conducted using Zoom. References to virtual proceedings on this page and in the guide are generally intended to include hybrid proceedings.

A hybrid proceeding is a combined in-person and virtual proceeding where some of the participants participate from within a courtroom (as well as virtually from the courtroom) and other participants will participate virtually.

User Guide

The attached Virtual and Hybrid Proceeding Guide contains information on how to apply to have a proceeding conducted virtually, how to prepare for a virtual proceeding, how to connect to a virtual proceeding and what to expect during a virtual proceeding.

Applying for a virtual proceeding

In order to schedule a virtual proceeding, the parties must first fill out and submit to the Registry the Joint Application for a Virtual Proceeding form.

Online Registration

After being notified by the Court that you have been approved for a virtual proceeding, all participants and members of the public who wish to attend the virtual proceeding are required to register for the virtual proceeding using the Court’s online registration portal to obtain their individual Zoom Link. Participants shall not share the Zoom Link or sign in information with any other person except as instructed or permitted by the Court.

Participants to a virtual proceeding who are required to submit electronic Books of Documents, Authorities and Submissions should simultaneously request access to the Court’s SharePoint folder which will be used for the submission of certain documents for the virtual proceeding.