4 These rules apply to appeals brought under section 28 of the Act.
3 These rules shall be liberally construed to secure the just, least expensive and most expeditious determination of every appeal on its merits.
1 These rules may be cited as the Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan.
27 (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 upon 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.
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.