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Tax Court of Canada Rules of Procedure Respecting the Customs Act (Informal Procedure)

Version of section 4 from 2008-11-20 to 2024-10-30:


 An appeal referred to in section 3 shall be instituted by filing a notice of appeal, which may be in the form set out in Schedule 4, using one of the following methods:

  • (a) depositing the notice with the Registry;

  • (b) sending it by mail to the Registry; or

  • (c) sending it by fax or by electronic filing to the Registry.

  • SOR/2007-148, s. 2
  • SOR/2008-299, s. 2

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