Tax Court of Canada Rules (General Procedure)

18 (1) All documents (other than originating documents) may be filed by leaving them with the Registry or by sending them by registered mail or by fax.

(2) Where a document is filed by registered mail or by fax, the date of mailing or transmission shall be the date of its filing, unless the Court directs otherwise.

(3) Where the Registry has no record of the receipt of a document alleged to have been filed or transmitted, the document shall be deemed not to have been filed, unless the Court directs otherwise.

(4) Where a document is filed in the Registry by fax, the original of the document shall forthwith be sent by registered mail to the Registry, and, when it is received, the Registrar shall substitute the original document for the fax.

(5) Where a fee is payable upon the filing of a document, the document may not be filed by fax unless the Registrar has been satisfied, by undertaking or otherwise, that the fee will be paid or has been paid.

(6) In the absence of any proof of the date of mailing or of transmission of a document, the date shown by the date received stamp placed on the document by the Registry, shall be the date of the filing of the document.