Tax Court of Canada Rules (General Procedure)

21 (1) Every proceeding to which the general procedure in the Act applies shall be instituted by filing an originating document in the Registry

• (a) in Form 21(1)(a) in the case of an appeal from an assessment under the Income Tax Act, the Petroleum and Gas Revenue Tax Act, the Excise Tax Act, the Customs Act, the Air Travellers Security Charge Act or the Excise Act, 2001,

• (b) in Form 21(1)(b) in the case of an agreement for the determination of a question under section 173 of the Income Tax Act, section 310 of the Excise Tax Act, section 97.58 of the Customs Act, section 51 of the Air Travellers Security Charge Act or section 204 of the Excise Act, 2001,

• (c) in Form 21(1)(c) in the case of an application for the determination of a question under section 174 of the Income Tax Act, section 311 of the Excise Tax Act, section 52 of the Air Travellers Security Charge Act or section 205 of the Excise Act, 2001,

• (d) in Form 21(1)(d) in the case of an appeal from a determination or redetermination of the fair market value of an object by the Canadian Cultural Property Export Review Board established under the Cultural Property Export and Import Act or

• (e) in Form 21(1)(e) in the case of an appeal from a confirmation or redetermination by the Minister of the Environment of the fair market value of an ecological gift under subsection 118.1(10.4) of the Income Tax Act.

(2) A notice of appeal shall be filed

• (a) by depositing the original and two copies of the notice of appeal in the Registry, and paying the filing fee to the Registry;

• (b) by forwarding the original and two copies of the notice of appeal, together with the filing fee, by mail to the Registry; or

• (c) by sending a copy of the notice of appeal by fax or electronic mail to the Registry after having made arrangements acceptable to the Registrar for the payment of the filing fee, and the appellant shall forthwith send the original and two copies of the document transmitted by fax or electronic mail to the Registry.

(3) An agreement or an application for the determination of a question shall be filed

• (a) by depositing the original and two copies of the document in the Registry, and paying the filing fee to the Registry; or

• (b) by forwarding the original and two copies of the document, together with the filing fee, by mail to the Registry.