SOR-2003-293 Assessor’s Rules of Procedure

The following definitions apply in these Rules.

These Rules are to be liberally construed in order to permit the fairest, least expensive and most expeditious proceedings.

Subject to subsection (2), in calculating time limits under these Rules, all days must be counted, except that if a time limit ends on a Saturday or a Sunday or other holiday, the time limit must be extended until the next business day.

If a time limit is five days, a Saturday or a Sunday or other holiday must not be included in the calculation of the time limit.

Any party to an appeal may give a notice in writing to any other party to the appeal

The notice must be given at least 21 days before the date fixed for the hearing and the documents must be provided or made available for inspection within 10 days after the receipt of the notice.

The party giving the notice must at the same time send a copy of the notice to the Registrar.

The periods of time referred to in subsection (2) may be varied by agreement between the parties or by order of the Assessor.

If the party to whom the notice is given fails to comply with the notice, the party giving the notice may apply to the Assessor for an order directing the party to whom notice was given to provide the requested documents or make them available for inspection.

A document filed with the Assessor by a party to an appeal is a public document unless the party requests that the document be treated as confidential.

A request that a document be treated as confidential must provide reasons for the request, including details of the nature and extent of the harm that disclosure of the document would cause to the party making the request.

The Assessor must grant a party’s request for confidential treatment if the Assessor considers that disclosure of the document would cause harm to the party.

Any documents sent to the Registrar or the Assessor must be sent in duplicate.

Documents may be submitted to the Registrar or the Assessor by hand or by registered mail, courier or facsimile.

The original of any document sent by facsimile must be sent by mail without delay after the facsimile transmission.

A person who wishes to appeal to the Assessor must provide the Registrar with a notice of appeal. The notice must state the reasons for the appeal and must indicate the language in which the appellant wishes the appeal to be heard.

The notice of appeal must be signed by the appellant or the appellant’s counsel or representative. If a representative signs the notice, a copy of the appellant’s written authorization of the representative must be filed with the notice.

On receipt of the documents required by section 16, the Registrar must, without delay,

On receipt of any additional information or representations from the other parties, the Registrar must forward a copy of the information or representations to the Minister without delay.

An appellant may withdraw a notice of appeal at any time by notifying the Registrar in writing to that effect.

On receipt of the notice of withdrawal, the Registrar must without delay notify all other parties to the appeal.

The Assessor must fix the time and place for the hearing of the appeal, which must not be earlier than 30 days, and not later than 60 days, after the period referred to in subsection 17(1).

The Registrar must notify the parties to the appeal of the time and place for the hearing of the appeal at least 25 days before the date of the hearing.

A hearing of an appeal before the Assessor may, on the request of any party, be held in camera if the Assessor is satisfied that the party has established that the circumstances so require.

The Assessor may order a witness at a hearing to be excluded from the hearing until called to give evidence.

On receipt of a written request by a party, the Registrar may, on behalf of the Assessor, issue a subpoena for the attendance of a witness or the production of a document or other material at a hearing.

A subpoena must be in the form set out in the schedule. It may be issued in blank and completed by a party or a party’s counsel or representative.

Witnesses at a hearing may be examined orally on oath or solemn affirmation.

Either party at a hearing is entitled to examine their own witnesses, to cross-examine any witnesses of the other party, and to re-examine their own witnesses.

The Assessor may render a decision orally at the end of the hearing or may render the decision at a later date.

The Assessor’s decision and the reasons for the decision must be in writing. The Registrar must send a copy of the decision and reasons to all parties without delay.