Tax Court of Canada Rules (General Procedure) (SOR/90-688a)

• 37. (1) Where it appears to the Court that it is impractical for any reason to effect service of a document required to be served personally, the Court may make a direction for substituted service.

• (2) In a direction for substituted service, the Court shall specify when service in accordance with the direction is effective.

• 38. (1) The address for service of a party shall be,

  • (a) where there is a counsel of record for a party, the business address of the counsel as shown by the last document filed by the counsel that shows his or her business address,

  • (b) in the case of the Crown, or a Minister or Deputy Minister of the Crown, where there is no counsel of record, the office of the Deputy Attorney General of Canada in Ottawa,

  • (c) in the case of any other party, where there is no counsel of record, the address of the party as shown on the last document filed by the party that shows his or her address, being a place within Canada, or

  • (d) where a document (which may be entitled “Change of Address for Service”) has been filed in which some other address, being a place within Canada, has been designated as an address for service, the address so designated.

• (2) Service of a document at an address for service may be made,

  • (a) by mailing the document to the address for service, or

  • (b) by leaving the document at the address for service.

• 39. (1) Where a document is to be served by mail under these rules, the document shall be sent by registered mail.

• (2) Where a document may be served by mail under these rules, the document may be sent by fax.

• (3) In the absence of proof to the contrary, the date of service of a document sent by fax is the date of transmission.

• (4) In the absence of proof to the contrary, the date of service of a document other than an originating document served by mail, is the date five days after the earliest postal date appearing on the envelope or, if that date is illegible or unavailable, the date of service is the date five days after the date on the customer receipt issued by the Canada Post Corporation at the time of mailing.

40. Where a document has been served in a manner other than one authorized by these rules or a direction, the Court may make a direction validating the service where the Court is satisfied that,

• (a) the document came to the notice of the person to be served, or

• (b) the document was served in such a manner that it would have come to the notice of the person to be served except for the person’s own attempts to evade service.

• 41. (1) Service of a document may be proved by the affidavit of the person who served it.

• (2) Where by an enactment in force in a province, service of a document in a civil proceeding by a sheriff or bailiff may be proved otherwise than by affidavit, proof of service may be given in accordance with the enactment of the province in which the service was effected.

• (3) The written admission or acceptance of service of counsel of record is sufficient proof of service and need not be verified by affidavit.