Tax Court of Canada Act

Marginal note:No special form of appeal

• 18.15 (1) An appeal referred to in section 18 shall be made in writing and shall set out, in general terms, the reasons for the appeal and the relevant facts, but no special form of pleadings is required unless the Act out of which the appeal arises expressly provides otherwise.

• Marginal note:Form

  (2) An appeal referred to in section 18 may be brought in the form set out in the rules of Court.

• Marginal note:How appeal instituted

  (3) An appeal referred to in section 18 shall be instituted by

  • (a) filing the original of the written appeal referred to in subsection (1); and

  • (b) paying $100 as a filing fee.

• Marginal note:Procedure for filing

  (3.1) The written appeal referred to in subsection (1) shall be filed

  • (a) by depositing the original of the written appeal in the Registry of the Court;

  • (b) by mailing the original of the written appeal to the Registry of the Court; or

  • (c) by using any other means, including electronic means, in the form and manner provided for in the rules of Court.

• Marginal note:Filing date

  (3.2) The date of filing of a written appeal in the Registry of the Court is deemed to be the day on which the written appeal is received by the Registry.

• Marginal note:Electronic filing

  (3.3) Where a written appeal is filed in accordance with paragraph (3.1)(c), the party who instituted the proceeding or that party’s counsel or agent shall forthwith send the original of the written appeal to the Registry of the Court.

• Marginal note:Powers of Court re filing fee

  (3.4) The Court may, on application made by an individual in the written appeal referred to in subsection (1), waive the payment of the filing fee where the Court is satisfied that its payment would cause severe financial hardship to the individual.

• Marginal note:Consideration re filing fee

  (3.5) The Court shall decide whether to grant an application made under subsection (3.4) solely on the basis of the information contained in the written appeal referred to in subsection (1).

• Marginal note:Hearing

  (4) Notwithstanding the provisions of the Act out of which an appeal arises, the Court, in hearing an appeal referred to in section 18, is not bound by any legal or technical rules of evidence in conducting a hearing for the purposes of that Act, and all appeals referred to in section 18 shall be dealt with by the Court as informally and expeditiously as the circumstances and considerations of fairness permit.