Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan (SOR/90-689)
FILING OF OTHER DOCUMENTS
5.1 Except as otherwise provided in these rules and unless otherwise directed by the Court, a document other than a notice of appeal may be filed using one of the following methods:
(a) depositing it with the Registry;
(b) sending it by mail to the Registry; or
(c) sending it by fax or by electronic filing to the Registry.
- SOR/2007-145, s. 3;
- SOR/2008-305, s. 4.
FILING DATE
5.2 Except as otherwise provided in these rules and unless otherwise directed by the Court, the date of filing of a document is deemed to be
(a) in the case of a document filed with the Registry or sent by mail or by fax, the date shown by the date received stamp placed on the document by the Registry at the time it is received; or
(b) in the case of a document filed by electronic filing, the date shown on the acknowledgment of receipt issued by the Court.
- SOR/2008-305, s. 4.
ELECTRONIC FILING
5.3 (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.
- SOR/2008-305, s. 4.
EXTENSION OF TIME
6. (1) An application for an order extending the time within which an appeal may be instituted may be in the form set out in Schedule 6.
(2) An application under subsection (1) shall be made by filing with the Registrar, in the same manner as appeals are filed under section 5, three copies of the application accompanied by three copies of the notice of appeal.
(3) No application shall be granted under this section to an applicant unless
(a) the application is made within 90 days after the expiration of 90 days after the day on which the Minister communicated his or her decision to the applicant; and
(b) the applicant demonstrates that
(i) within the initial 90-day period specified in paragraph (a), the applicant
(A) was unable to act or to instruct another to act in the applicant’s name, or
(B) had a good faith intention to appeal,
(ii) given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application,
(iii) the application was made as soon as circumstances permitted it to be made, and
(iv) there are reasonable grounds for appealing the decision.
(4) After having given the Minister an opportunity to make representations, the Court shall dispose of the application on the basis of the representations contained in it and any additional information, if any, that the Court may require.
(5) The Registrar, on being informed of the decision of the Court in respect of the application, shall inform the applicant and the Minister of the decision.
(6) The application pursuant to subsection (1) is deemed to have been filed on the date of its receipt by the Registry, even if the application is not accompanied by the notice of appeal referred to in subsection (2), provided that the notice of appeal is filed within 30 days after that date or within any reasonable time that the Court establishes.
- SOR/2007-145, s. 4.
