• 19. (1) An affidavit used in a proceeding shall be in Form 19.

• (2) An affidavit shall be confined to a statement of facts within the personal knowledge of the deponent or to other evidence that the deponent could give if testifying as a witness in Court, except where these rules provide otherwise.

• (3) Where there is a reference in an affidavit to an exhibit, that reference shall be made by words identifying the exhibit, as, for example, “Exhibit A to this my affidavit”.

• (4) Where there is a reference in an affidavit to an exhibit, there shall be endorsed on or attached to the exhibit a certificate identifying the exhibit and signed by the person before whom the affidavit is sworn or affirmed, as, for example, “This is Exhibit A to the affidavit of      , sworn before me the   day of    20  ".

• (5) Where an exhibit is referred to in an affidavit and the exhibit,

  • (a) is referred to as being attached to the affidavit, it shall be attached to and files with the affidavit,

  • (b) is referred to as being produced and shown to the deponent, it shall not be attached to the affidavit or filed with it, but shall be left with the Registrar for the use of the Court, and on the disposition of the matter in respect of which the affidavit was filed, the exhibit shall be returned to the counsel or party who filed the affidavit, unless the Court directs otherwise, and

  • (c) is a document, a copy shall be served with the affidavit, unless it is not practical to do so.

• (6) Where it appears to a person taking an affidavit that the deponent is illiterate or blind, the person shall certify in the jurat that the affidavit was read in his or her presence to the deponent, that the deponent appeared to understand it, and that the deponent signed the affidavit or placed his or her mark on it in the presence of the person taking the affidavit.

• (7) Where it appears to a person taking an affidavit that the deponent does not understand the language used in the affidavit, the person shall certify in the jurat that the affidavit was interpreted to the deponent in the person’s presence by a named interpreter who took an oath or made an affirmation before him or her to interpret the affidavit correctly.

• (8) Any interlineation, erasure or other alteration in an affidavit shall be initialed by the person taking the affidavit and, unless so initialed, the affidavit shall not be used without leave of the presiding judge or officer.

20. Where a party is entitled to require the Registrar to carry out a duty under these rules the party may do so by filing a requisition and paying the prescribed fee, if any. (Form 20)

• 21. (1) Every proceeding to which the general procedure in the Act applies shall be instituted by filing an originating document in the Registry

  • (a) in Form 21(1)(a) in the case of an appeal from an assessment under the Income Tax Act, the Petroleum and Gas Revenue Tax Act, the Excise Tax Act, the Customs Act, the Air Travellers Security Charge Act, the Excise Act, 2001 or the Softwood Lumber Products Export Charge Act, 2006;

  • (b) in Form 21(1)(b) in the case of an agreement for the determination of a question under section 173 of the Income Tax Act, section 310 of the Excise Tax Act, section 97.58 of the Customs Act, section 51 of the Air Travellers Security Charge Act, section 204 of the Excise Act, 2001 or section 62 of the Softwood Lumber Products Export Charge Act, 2006;

  • (c) in Form 21(1)(c) in the case of an application for the determination of a question under section 174 of the Income Tax Act, section 311 of the Excise Tax Act, section 52 of the Air Travellers Security Charge Act, section 205 of the Excise Act, 2001 or section 63 of the Softwood Lumber Products Export Charge Act, 2006;

  • (d) in Form 21(1)(d) in the case of an appeal from a determination or redetermination of the fair market value of an object by the Canadian Cultural Property Export Review Board established under the Cultural Property Export and Import Act,

  • (e) in Form 21(1)(e) in the case of an appeal from a confirmation or redetermination by the Minister of the Environment of the fair market value of an ecological gift under subsection 118.1(10.4) of the Income Tax Act or

  • (f) in Form 21(1)(f) in the case of an appeal from a suspension, pursuant to subsection 188.2(1) or (2) of the Income Tax Act, of the authority of a registered charity to issue an official receipt referred to in Part XXXV of the Income Tax Regulations.

• (2) A notice of appeal shall be filed using one of the following methods:

  • (a) by depositing the original and two copies of the notice of appeal with the Registry;

  • (b) by mailing the original and two copies of the notice of appeal to the Registry; or

  • (c) by sending a copy of the notice of appeal by fax or by electronic filing to the Registry.

• (3) An agreement or an application for the determination of a question shall be filed using one of the following methods:

  • (a) by depositing the original and two copies of the document with the Registry;

  • (b) by mailing the original and two copies of the document to the Registry; or

  • (c) by sending a copy of the document by fax or by electronic filing to the Registry.

• (4) The filing fee with respect to a document referred to in subsection (2) or (3) shall be paid within five days after the receipt of the document by the Registry.