Tax Court of Canada Rules (General Procedure)

23 (1) Where the original and two copies of the originating document have been received by the Registry and the filing fee has been paid, an officer of the Registry shall, after verifying the accuracy of the copies, forthwith, on behalf of the party who instituted the proceeding, serve the originating document on Her Majesty in right of Canada by transmitting the copies to the office of the Deputy Attorney General of Canada.

(2) When the copies of a notice of appeal have been transmitted to the office of the Deputy Attorney General of Canada a certificate signed by an officer of the Registry of the Court respecting the date of filing and the date of transmission of the copies shall be delivered or forwarded by registered mail to the appellant or his or her counsel at the address appearing on the notice of appeal, or at such other address as may have been communicated to the Registry for the purpose.

(3) A certificate referred to in subsection (2) is evidence of the date of filing and the date of service of the notice of appeal referred to in the certificate.