Tax Court of Canada Rules (General Procedure) (SOR/90-688a)

Administration and Officers of the Court

Registrar

173 [Repealed, SOR/2004-100, s. 25]

Books and Records

174 There shall be kept at the office of the Court in Ottawa, all books and records necessary for recording and entering all proceedings of the Court.

Seal of the Court

• 175 (1) The seal of the Court shall be one that has been approved by the Court and shall be kept in the Registry at Ottawa.

• (2) If the Chief Justice so authorized there shall be made one or more facsimiles of the seal of the Court to be used as directed by the Chief Justice.

• (3) A failure to use the seal as directed shall not invalidate a document unless such failure has resulted in prejudice to the person attacking the validity of the document.

Fees and Expenses

• 176 (1) The Registry shall collect the fees prescribed in Schedule II, Tariff A.

• (2) Witnesses shall be entitled to be paid the fees and expenses prescribed in Schedule II, Tariff A.

• (3) Sheriffs, bailiffs and commissioners shall be entitled to be paid the fees and expenses prescribed in Schedule II, Tariff A.

• (4) The Registrar shall charge $0.40 per page for a photocopy of any document on a Court file supplied by the Registrar to a party or other interested person entitled thereto.

Other Offices of the Court

177 [Repealed, SOR/2004-100, s. 26]

Registered Mail Sent from Registry

178 In the absence of proof to the contrary, the date of serving or mailing a document sent from the Registry by registered mail is the date that appears on the relevant registration receipt that is kept as part of the records of the Registry.