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 be made in accordance with subsections (4) and (5).

(2) The written statement shall be signed and dated on that day by the person consenting or, in the case of a corporation, by one of its officers or directors.

(3) The written statement shall be filed in the Registry without delay after service has been effected together with an affidavit by the party effecting service regarding the manner in which service was made.

(4) Subject to subsection (5), any document to be served out of Canada may be served in the manner prescribed by the law of the jurisdiction in which service is to be effected, in the manner prescribed by these Rules or in the manner prescribed in an order of the Court.

(5) Where service is to be made in a contracting State to the Hague Convention on Service Abroad, and where the Convention applies in that State to matters heard by the Court, service shall be as provided by the Convention.

(6) Where service is effected out of Canada, it may be proven

• (a) in the manner set out in section 41;

• (b) in the manner provided by the law of the jurisdiction in which service was effected; or

• (c) in accordance with the Hague Convention on Service Abroad if service is effected in a contracting State.