Tax Court of Canada Act

Marginal note:How proceeding instituted

• 18.15 (1) An appeal referred to in section 18 shall be instituted by filing an originating document with the Registry of the Court in the manner set out in the rules of Court and by paying, in accordance with the rules, any required filing fee. The document shall set out, in general terms, the reasons for the appeal and the relevant facts, but no special form is required unless the Act under which the appeal arises provides otherwise.

• 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:Hearing

  (3) Notwithstanding the provisions of the Act under which the appeal arises, the Court is not bound by any legal or technical rules of evidence in conducting a hearing and the appeal shall be dealt with by the Court as informally and expeditiously as the circumstances and considerations of fairness permit.