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 set out in the rules of Court and by paying the filing fee in accordance with those rules.

• Marginal note:Procedure for filing

  (2) The originating document shall be filed

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

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

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

• Marginal note:Filing date

  (2.1) The date of filing of an originating document in the Registry of the Court is deemed to be the day on which the document is received by the Registry.

• Marginal note:Electronic filing

  (2.2) Where an originating document is filed in accordance with paragraph (2)(c), the party who instituted the proceeding or that party’s counsel shall forthwith send the original and two copies of the document to the Registry of the Court.

• Marginal note:Service of originating document

  (3) Where the original and two copies of the originating document have been received by the Registry of the Court and the filing fee has been paid as required by this section, an officer of the Registry of the Court shall, after verifying the accuracy of the copies, forthwith, on behalf of the party who instituted the proceeding, serve the originating document on Her Majesty in right of Canada by transmitting the copies to the office of the Deputy Attorney General of Canada.

• Marginal note:Certificate

  (4) When the copies have been transmitted to the office of the Deputy Attorney General of Canada under subsection (3), a certificate signed by an officer of the Registry of the Court respecting the date of filing and the date of transmission of the copies shall be delivered or forwarded by registered mail to the party who instituted the proceeding or that party’s counsel at the address appearing on the originating document, or at such other address as may have been communicated to the Registry of the Court for the purpose.

• Marginal note:Certificate to be evidence

  (5) A certificate referred to in subsection (4) is evidence of the date of filing and the date of service of the originating document referred to in the certificate.