Tax Court of Canada Further Extends Suspension of Timelines and Cancellation of Sittings

On April 17, 2020, the Tax Court of Canada (“TCC”) released a Practice Direction and Order and Notice to the Public and the Profession regarding its continued closure during the COVID-19 pandemic.

The TCC has extended the cancellation of all sittings and conference calls scheduled through May 29, 2020 (inclusive). Chief Justice Rossiter will continue to monitor the situation and reassess on or before May 20, 2020 whether further alterations to the judicial sittings schedule will be required.

The period between March 16, 2020 and ending on the day that is 60 days after the TCC and its offices eventually reopen for the transaction of business will be excluded from timelines under the TCC’s jurisdiction. Additionally, all Notices of Appeal filed during the same time period will be treated as including an Application for Extension of Time to Appeal brought on the exceptional grounds that the COVID-19 pandemic and the closure of the TCC Registry prevented the timely filing of a Notice of Appeal.

The foregoing information provides only an overview of the Tax Court of Canada’s suspension of timelines and cancellation of sittings as of the date this information has been provided. Specific legal advice should be obtained. If you have questions in the above regard, please contact Alanna Mar at 613-566-2273 or [email protected].