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Tax Court of Canada Rules (General Procedure)

Version of section 21 from 2008-11-20 to 2024-03-06:

  •  (1) Every proceeding to which the general procedure in the Act applies shall be instituted by filing an originating document in the Registry

  • (2) A notice of appeal shall be filed using one of the following methods:

    • (a) by depositing the original and two copies of the notice of appeal with the Registry;

    • (b) by mailing the original and two copies of the notice of appeal to the Registry; or

    • (c) by sending a copy of the notice of appeal by fax or by electronic filing to the Registry.

  • (3) An agreement or an application for the determination of a question shall be filed using one of the following methods:

    • (a) by depositing the original and two copies of the document with the Registry;

    • (b) by mailing the original and two copies of the document to the Registry; or

    • (c) by sending a copy of the document by fax or by electronic filing to the Registry.

  • (4) The filing fee with respect to a document referred to in subsection (2) or (3) shall be paid within five days after the receipt of the document by the Registry.

  • SOR/92-41, s. 1
  • SOR/96-144, s. 1
  • SOR/99-209, s. 1
  • SOR/2004-100, s. 5
  • SOR/2007-142, s. 5
  • SOR/2008-303, s. 4

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