Tax Court of Canada Rules of Procedure respecting the Excise Act, 2001 (Informal Procedure) (SOR/2004-102)

4.3 (1) Except as otherwise provided in these rules and unless otherwise directed by the Court, when a document is filed by electronic filing, the copy of the document that is printed by the Registry and placed in the Court file is deemed to be the original version of the document.

(2) A party who files a document by electronic filing shall, if required by these rules or at the request of a party or the Court, provide a paper copy of the document and file it with the Registry.

(3) If the Registry has no record of the receipt of a document, it is deemed not to have been filed, unless the Court directs otherwise.