Tax Court of Canada Remote and In-Person Hearings: What to Expect

If you have an appeal scheduled at the Tax Court of Canada, one early question is practical: will you attend a courtroom or join by video? How this applies depends on your situation, so it is worth confirming the arrangements with the Court and a lawyer, because they can change how you plan your day, your documents and your witnesses.

This article covers what you can reasonably expect, how to find out the format, and how to prepare whichever way your hearing proceeds. It does not promise a particular location or technology, because those details are confirmed by the Court.

This article covers Canadian federal tax law, which applies in every province.

Finding out where and how your hearing will happen

In an informal procedure appeal, the Court fixes the hearing date. Details such as the place and whether you attend in person or remotely depend on your case, so confirm them with the Court and a lawyer. Read anything the Court sends you as soon as it arrives, and contact the Court registry if anything is unclear.

If you are not sure whether to ask for a particular format, such as a video hearing because of distance or health, raise it early with the Court. Whether the request is granted depends on the facts, so a lawyer can help you frame it.

Who can speak for you

Under the informal procedure, all parties may appear in person or be represented by counsel or an agent. In the general procedure, an individual may appear in person or be represented by counsel. If you plan to use a representative, make sure they have the full file well before the hearing.

The informal procedure is also lighter on evidence rules. The Court is not bound by legal or technical rules of evidence. That does not mean you can skip preparation: you still need clear facts and records.

What happens before the hearing

In the informal procedure, the notice of appeal sets out reasons and facts in general terms, and the Minister files a reply within sixty days after the notice of appeal is transmitted. In the general procedure, the Crown must file its reply within 60 days after service of the notice of appeal. Any answer to the reply is filed within thirty days after service of the reply.

General procedure appeals add further steps. Each party files and serves a list of documents within thirty days following the closing of the pleadings. A person examined for discovery must answer proper questions relevant to a matter in issue, and must tell the other parties if an earlier answer was wrong or incomplete. A party may read the adverse party's discovery evidence into its own case at the hearing.

Privacy and sensitive information

A hearing may be held in camera on a party's application if the circumstances of the case justify it. A confidentiality order may be sought by motion under Rule 16.1 of the General Procedure Rules, and filers must redact SINs, business numbers and full birth dates. If your file includes medical or business-sensitive information, raise this early rather than at the hearing.

Preparing, and what comes after

• Read the hearing notice for the date, place and format, and note any instructions.
• Organize your documents in the order you will refer to them.
• Redact SINs, business numbers and full birth dates from anything you file.
• If attending by video, test your device, camera, microphone and connection beforehand and choose a quiet, private room.
• Arrange your witnesses and confirm how they will join.
• Decide whether you will speak yourself or use a lawyer or agent.

In an informal procedure appeal, judgment must be rendered not later than ninety days after the hearing concludes, except in exceptional circumstances. Written reasons are required only where the Court considers it advisable. Appeals to the Federal Court of Appeal must be filed within 30 days (not counting days in July and August) after the judgment. Informal procedure judgments can be appealed only on limited grounds such as lack of jurisdiction, breach of procedural fairness or an error of law.

Frequently asked questions