This is general information, not legal advice, and reflects Canadian federal court practice as of September 25, 2026.
What the Tax Court's own notices page does — and doesn't — say
The Tax Court of Canada publishes its current notices and practice notes at a single dedicated page, reviewed directly for this post. As of today, the active list includes a Practice Note Updates notice and a Motion Days/Virtual Status Hearings notice, both dated September 15, 2026, alongside older items on location closures, expert panels, and a rescinded 2023 practice direction. None of them mention artificial intelligence, generative AI, or a disclosure or verification duty of any kind. That's a direct check of the Court's own published source, not an inference from silence elsewhere.
A federal patchwork, not a federal standard
Canada's federal courts and tribunals don't move together on this. Three bodies, three different postures:
- Federal Court — requires a first-paragraph declaration when AI-generated content is filed, per its Notice to the Parties and the Profession (Dec 20, 2023; updated May 7, 2024).
- Canadian International Trade Tribunal — published its own AI practice notice January 30, 2026, but stops short of requiring disclosure: parties must verify AI-assisted content and remain accountable for it, while the notice states that using AI "will not, on its own, lead to a negative interpretation of submissions."
- Tax Court of Canada — no published AI policy of any kind, per the direct check above.
A national count published this month puts the pattern in context: 21 of 51 Canadian courts surveyed had adopted some form of AI guidance, spanning practice directions, notices, and rules — leaving roughly 30 with none. The Tax Court sits in that larger, quieter group.
What still applies without a Tax Court rule
A missing court-level policy doesn't erase a licensee's underlying duties. Ontario's O. Reg. 275/26 citation-certification amendment is a provincial Rules of Civil Procedure change — it has no reach into the Tax Court's own federal Rules, a different reason for the silence than Small Claims Court's or Divisional Court's provincial carve-outs. But the Law Society of Ontario's generative-AI guidance isn't venue-specific: independent verification, confidentiality, and supervision obligations bind every Ontario-licensed lawyer or paralegal appearing before the Tax Court exactly as they would in Federal Court. See our breakdown of the LSO's generative-AI guidance for what that layer actually requires, and our look at the Federal Court's declaration duty for the federal venue that does have one.