On April 15, 2020 the Federal Court of Appeal released a Notice to the Parties and the Profession allowing certain cases to progress towards a determination on the merits despite the pandemic. The Notice can be found here.
The Court is reviewing its list of pending cases (including cases in which the parties have not yet completed all necessary procedural steps) to identify the cases that should move forward, taking into consideration the nature of the case, the complexity of the case, the extent to which the record is or can be made electronic, and the ongoing resource challenges facing the Registry. The Court will notify the parties if their case has been selected to proceed.
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”.