Tax Court of Canada Rules of Procedure respecting the Employment Insurance Act (SOR/90-690)

26.1 (1) For the purpose of calculating a time limit established under these rules, the period beginning on December 21 in any year and ending on January 7 of the next year shall be excluded.

(2) Where the time limited for the doing of a thing under these rules expires or falls on a holiday or a Saturday, the thing may be done on the day next following that is not a holiday or Saturday.