COVID-19 Tax Update: Federal Court of Appeal announces gradual phase-out of suspension period

On June 11, 2020, the Federal Court of Appeal released a Notice to the Parties and the Profession announcing that the suspension period, during which the computation of time under both procedural rules and any direction or order of the Federal Court of Appeal will not run, will be lifted for certain selected files, allowing these files to progress (the “Selected Files”).

The Court will designate a file as a Selected File primarily on the basis of its age. The list of Selected Files will be posted on the Court’s website every Monday beginning on Monday, June 22, 2020. For Selected Files, time will begin to run under the Federal Courts Rules, orders and directions from the Monday following the file’s appearance on the Selected Files List.

A party may bring a motion to have a file selected or deselected from the Selected Files list. The motion may be made by informal letter sent to the Court’s Registry by email at FCARegistry-CAFGreffe@cas-satj.gc.ca. The Court will consider: (a) the age of the file; (b) the health and regulatory situation existing in the region where the files are being prosecuted; (c) the availability and capacity of court staff; (d) the urgency of the file; and (e) any other considerations under Rule 3 of the Federal Courts Rules.

The full Notice to the Parties and the Profession can be found here.

A summary of extension periods and other policies implemented by courts hearing tax matters across Canada due to the COVID-19 crisis can be found in our blog post “COVID-19 Tax Update: Audits and disputes amidst the pandemic-updated”.

Prepared by: Hayleigh Cudmore

Hayleigh Cudmore is an associate practising in the firm’s Toronto office. Hayleigh’s practice focuses on all aspects of taxpayer representation and tax litigation. She also advises clients on the tax aspects of a wide variety of matters, including corporate reorganizations… more »

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