The General Procedure is the full-procedure track at the Tax Court of Canada. It applies to any appeal that exceeds the Informal Procedure limits, and a taxpayer may elect it regardless of the dollar amount in dispute.
Pleadings, documentary discovery, examinations for discovery, and trial procedure resemble civil litigation in the Federal Court. Costs are awarded on a tariff scale or by direction of the Court. Corporations generally cannot represent themselves in the General Procedure and must appear through counsel, while individuals may self-represent. Decisions of the Tax Court in the General Procedure carry full precedent value, subject to appeal to the Federal Court of Appeal.