Tax Court of Canada Rules (General Procedure)

67 (1) The notice of motion together with the affidavits or other documentary material to be used at the hearing of the motion shall be served on any person or party who will be affected by the direction sought.

(2) Where the nature of the motion or the circumstances render service of the notice of motion impractical or unnecessary, the Court may grant judgment without notice.

(3) Where the delay necessary to effect service might entail serious consequences, the Court may grant interim judgment without notice.

(4) Where a judgment is granted without notice to a person or party affected by the judgment, the judgment shall be served forthwith on the person or party unless the Court directs or these rules provide otherwise.

(5) Where it appears to the Court that the notice of motion ought to have been served on a person who has not been served, the Court may,

• (a) dismiss the motion, or dismiss it only against the person who was not served,

• (b) adjourn the motion and direct that the notice of motion be served on the person, or

• (c) direct that any judgment granted on the motion be served on the person.

(6) Where a motion is made on notice, the notice of motion together with the affidavits or other documentary material to be used at the hearing of the motion shall be filed and served at least seven days before the date on which the motion is to be heard.