The Dawn of a New Day: The Preliminary Ruling Docket (Tax Court of Canada)

Jehad Haymour and Sophie Virji authored "The Dawn of a New Day: The Preliminary Ruling Docket (Tax Court of Canada)" published in Bennett Jones on Tax Disputes, Issue 5, published by Thomson Reuters. Practice Note No. 23, Preliminary Ruling Docket, along with the Preliminary Ruling Docket Procedure (the "Procedure"), was introduced by the Tax Court of Canada ("Court" or "Tax Court") late last year as the Court's response to requests by litigators that it assist in easing the backlog for taxpayers wanting to get their day in court. With the number of cases coming through the doors of the Tax Court having increased significantly over time, the Court has made no secret of the challenges being faced by all in getting cases heard in a timely manner. The Procedure endeavours to outline the general procedure and criteria in gaining admission onto the Docket and the procedure surrounding the preliminary hearing itself. This article provides an overview of these procedures and commentary on the effect of the Preliminary Ruling Docket.