COVID-19 Tax Update: Tax Court of Canada Extends Suspension Period and Further Cancels Judicial Sittings and Conference Calls

On April 17, 2020 the Tax Court of Canada released a Practice Direction and Order advising that the Court remains closed until further notice and extending its previously announced suspension period, which was set to expire on May 1, 2020.  All timelines under the Tax Court’s jurisdiction are now suspended for the period beginning on March 16, 2020 and ending on the day that is 60 days after the Court and its offices eventually reopen for the transaction of business.

All sittings and conference calls scheduled up until May 29, 2020 have been cancelled. Chief Justice Rossiter indicated that the next update on the judicial sitting schedule will be on or before May 20, 2020.

In addition, the Court will treat all Notices of Appeal filed during the period that it is closed, and for 60 days after it reopens for business, as including an application for an extension of time to appeal brought on the exceptional grounds that the COVID-19 pandemic and the closure of the Court prevented the filing of the appeal within the normal statutory deadlines.

The Practice Direction and Order can be found here, and a Notice to the Public and the Profession can be found here.

A summary of extensions 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”.

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 »