1. These rules may be cited as the Tax Court of Canada Rules of Procedure respecting the Employment Insurance Act.

2. In these Rules,

• “Act” means the Employment Insurance Act; (Loi)

• “appellant” means the Commission or a person affected by a decision on an appeal to the Minister who appeals under subsection 103(1) of the Act; (appelant)

• “Commission” means the Canada Employment Insurance Commission; (Commission)

• “electronic filing” means the act of filing, by electronic means, through the Court’s website (www.tcc-cci.gc.ca) or any other website referred to in a direction issued by the Court, any document listed on those sites; (dépôt électronique)

• “fax” means to transmit a facsimile of printed matter electronically or a document so transmitted; (télécopie)

• “intervener” means a person who is affected by a decision on an appeal to the Minister under section 91 or 92 of the Act and who has intervened in an appeal; (intervenant)

• “Minister” means the Minister of National Revenue; (ministre)

• “Registrar” means the person appointed as Registrar of the Court by the Chief Administrator of the Courts Administration Service in consultation with the Chief Justice; (greffier)

• “Registry” means the Registry established by the Chief Administrator of the Courts Administration Service at the principal office of the Court at 200 Kent Street, 2nd Floor, Ottawa, Ontario K1A 0M1 (telephone: (613) 992-0901 or 1-800-927-5499; fax: (613) 957-9034; website: www.tcc-cci.gc.ca) or at any other local office of the Court specified in notices published by the Court. (greffe)

3. These Rules shall be liberally construed to secure the just, least expensive and most expeditious determination of every appeal on its merits.

4. These rules apply to appeals brought under subsection 103(1) of the Act.