We were intrigued to learn that KosInteractive LLC has created the U.S. "Fed Courts" app for Android and Apple devices which contains helpful information about U.S. federal courts rules of procedure and court information. The app provides access to the PACER (Public Access to Court Electronic Records) database, and the procedural rules for appellate, bankruptcy, civil, and criminal proceedings. The federal rules of evidence and the U.S. Supreme Court procedural rules are also available. One drawback – the information isn't searchable or indexed with hyperlinks.
In any event, there seems to be no Canadian equivalent for litigation or procedural apps.
A quick search in the Apple iTunes stores for "Canada tax" returns 54 results, including an array of federal and provincial tax calculators. "Canada courts" returns five items, including apps related to the Controlled Drugs and Substances Act, mortgage foreclosures, U.S. Miranda warnings, and a car dealership. A search for "Ontario civil procedure" returns one item, and "Canada tax court" returns zero items.
We are reminded of the very helpful event app developed by the Canadian Tax Foundation that has become a regular feature of the Foundation's national and regional conferences.
We are confident that Canadian tax professionals would welcome a broader array of court and litigation procedure apps that would provide mobile access to most or all of the court and procedural information we're stuffing into our oversized litigation bags.
For more information, visit our Canadian Tax Litigation blog at www.canadiantaxlitigation.com
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