3 These rules apply to appeals brought under Part IX of the Excise Tax Act, other than appeals to which the Tax Court of Canada Rules (General Procedure) apply.
1 These rules may be cited as the Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure).
19 (1) Failure to comply with these rules shall not render any proceedings void unless the Court so directs, but such proceedings may be set aside either in whole or in part as irregular and may be amended or otherwise dealt with in such manner and on such terms as, in the opinion of the Court, the circumstances of the case require.
(4) Where matters are not provided for in these rules, the practice shall be determined by the Court, either on a motion for directions or after the event if no such motion has been made.
4.3 (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.
3.1 (1) An associate judge of the Court has all the powers of a judge of the Court under these Rules.