On March 4, 2022, the Tax Court of Canada announced a pilot program to allow various forms of e-signing of four classes of documents previously requiring ink signature. Those classes include Notices of Discontinuance, Notices of Withdrawal, Consents to Judgement, and Affidavits. In December 2020, the Court stated it would accept e-signed affidavits but only where the e-signing was done in compliance with the requirements of the provincial courts of the province in which the commissioner was located. The prior policy lead to a patchwork of rules and placed an inconsistent burden on taxpayers across Canada. The new pilot project shows the Court's continued progress towards digitization and modernizing Court administration.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
