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Tax Court of Canada Rules (General Procedure)

Version of section 36 from 2006-03-22 to 2008-11-19:

  •  (1) Where a document is to be served personally, the service shall be made,

    • (a) on an individual other than a person under disability, by leaving a copy of the document with the individual,

    • (b) on a corporation by leaving a copy of the document with an officer, director or agent of the corporation, or with a person at any place of business of the corporation who appears to be in control or management of the place of business, and

    • (c) in any other case in such manner as the Court may, on a motion without notice, direct.

  • (2) A person effecting personal service of a document need not produce the original document or have it in his or her possession.

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