Tax Court of Canada Act

Marginal note:How proceeding instituted

• 17.2 (1) Unless the Act under which the proceeding arises provides otherwise, a proceeding in respect of which this section applies shall be instituted by filing an originating document in the form and manner set out in the rules of Court and by paying, in accordance with the rules, any required filing fee.

• Marginal note:Filing date

  (2) An originating document is deemed to be filed on the day on which it is received by the Registry of the Court.

• Marginal note:Service of originating document

  (3) After the proceeding has been instituted, an officer of the Registry of the Court shall, on behalf of the party who instituted the proceeding and in accordance with the rules of the Court, serve the originating document without delay on Her Majesty in right of Canada by transmitting a copy to the office of the Deputy Attorney General of Canada.

• Marginal note:Certificate

  (4) An officer of the Registry of the Court shall, in accordance with the rules of the Court, deliver or forward to the party who instituted the proceeding a certificate indicating the date of filing of the originating document and the date of service on Her Majesty in right of Canada.

• Marginal note:Certificate to be evidence

  (5) A certificate is evidence of the dates of filing and service.