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, the Excise Act, 2001 or the Softwood Lumber Products Export Charge Act, 2006;

• (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, section 204 of the Excise Act, 2001 or section 62 of the Softwood Lumber Products Export Charge Act, 2006;

• (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, section 205 of the Excise Act, 2001 or section 63 of the Softwood Lumber Products Export Charge Act, 2006;

• (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,

• (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 or

• (f) in Form 21(1)(f) in the case of an appeal from a suspension, pursuant to subsection 188.2(1) or (2) of the Income Tax Act, of the authority of a registered charity to issue an official receipt referred to in Part XXXV of the Income Tax Regulations.

(2) A notice of appeal shall be filed using one of the following methods:

• (a) by depositing the original and two copies of the notice of appeal with the Registry;

• (b) by mailing the original and two copies of the notice of appeal to the Registry; or

• (c) by sending a copy of the notice of appeal by fax or by electronic filing to the Registry.

(3) An agreement or an application for the determination of a question shall be filed using one of the following methods:

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

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

• (c) by sending a copy of the document by fax or by electronic filing to the Registry.

(4) The filing fee with respect to a document referred to in subsection (2) or (3) shall be paid within five days after the receipt of the document by the Registry.