Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan (SOR/90-689)

Regulations are current to 2013-04-29 and last amended on 2008-11-20. Previous Versions

Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan

SOR/90-689

TAX COURT OF CANADA ACT

Registration 1990-10-01

General Rules of the Tax Court of Canada Regulating the Practice and Procedure in the Court for Appeals Under Section 28 of the Canada Pension Plan, Revised Statutes Of Canada, 1985, Chapter C-8

P.C. 1990-2124  1990-09-27

Whereas, pursuant to subsection 22(3)Footnote * of the Tax Court of Canada Act, the rules committee of the Tax Court of Canada published a notice of the proposed revocation of the Pension Appeals Board Rules of Procedure (Contributions and Coverage), C.R.C., c. 389, except in respect of any appeals or proceedings instituted before January 1, 1991, and a copy of the proposed Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan, substantially in the form annexed hereto, in the Canada Gazette Part I on April 21, 1990, and invited any interested person to make representations to the rules committee with respect thereto;

Therefore, the rules committee of the Tax Court of Canada, pursuant to section 20Footnote ** of the Tax Court of Canada Act and subject to the approval of the Governor in Council, hereby

  • (a) revokes, effective January 1, 1991, the Pension Appeals Board Rules of Procedure (Contributions and Coverage), C.R.C., c. 389, except in respect of any appeals or proceedings instituted before that date; and

  • (b) makes, effective January 1, 1991, the annexed Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan, in substitution therefor.

Dated this 7th day of September 1990

J.-C. Couture, Chief JudgeD.H. Christie, Associate Chief Judge
M.J. BonnerA. Garon
Helen C. TurnerMaurice Regnier, Q.C.

His Excellency the Governor General in Council, on the recommendation of the Minister of Justice, pursuant to subsection 20(1)Footnote *** of the Tax Court of Canada Act, is pleased hereby to approve

  • (a) the revocation, by the rules committee of the Tax Court of Canada, effective January 1, 1991, of the Pension Appeals Board Rules of Procedure (Contributions and Coverage), C.R.C., c. 389, except in respect of any appeals or proceedings instituted before that date; and

  • (b) the making, by the rules committee of the Tax Court of Canada, effective January 1, 1991, of the annexed Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan, in substitution therefor.