Tax Court of Canada Rules (General Procedure)

42 (1) Unless the person to be served has stated in writing that he or she consents to accepting service, service out of Canada shall only be made with leave of and in the manner directed by the Court.

(2) The document of consent to accepting service shall be signed by the person consenting and dated on that day and if the person signing is a corporation it shall be signed by an officer or director of the corporation.

(3) The document of consent to accepting service shall be filed in the Registry forthwith after service has been effected pursuant thereto together with an affidavit by the party effecting service regarding the manner in which service was made.

(4) Notwithstanding any other provision in this section where service is to be made in a contracting State to the Hague Convention on Service Abroad, service shall comply with that convention.