Tax Court of Canada Rules (General Procedure)

Version of section 21 from 2007-06-14 to 2008-11-19:

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

  • (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 by electronic filing to the Registry after having made arrangements acceptable to the Registrar for the payment of the filing fee, and the appellant shall without delay send the original and two copies of the document transmitted by fax or by electronic filing 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;

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

    • (c) by sending a copy of the document by fax or by electronic filing to the Registry after having made arrangements acceptable to the Registrar for the payment of the filing fee, and the appellant shall without delay send the original and two copies of the document transmitted by fax or by electronic filing to the Registry.

  • SOR/92-41, s. 1
  • SOR/96-144, s. 1
  • SOR/99-209, s. 1
  • SOR/2004-100, s. 5
  • SOR/2007-142, s. 5
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