Tax Court of Canada Rules (General Procedure)
22 The date of filing of an originating document in the Registry is deemed to be the date on which the document is received by the Registry, even if the filing fee has not been paid on that date, provided that the filing fee is paid within 30 days after that date or within any reasonable time that the Court establishes.
- SOR/93-96, s. 4
- SOR/99-209, s. 2
- SOR/2007-142, s. 6
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