Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan

26 (1) Unless otherwise provided in these rules, service of any document provided for in these rules shall be effected by personal service or by mail or by fax addressed

• (a) in the case of the Court or the Registrar, to a Registry,

• (b) in the case of the Minister, to the Commissioner of Revenue, Ottawa, Ontario K1A 0L8,

• (c) in the case of the appellant or any intervener

  • (i) to the address of the appellant or intervener for service as set out in the notice of appeal or notice of intervention, or

  • (ii) where no address for service is set out in the notice of appeal or notice of intervention, to the postal or other address set out in the notice of appeal, notice of intervention or any written communication made by that person to the Court or Registrar, and

• (d) in the case of any other person, to the address set out in the latest written communication made by that person to the Court or Registrar.

(2) Any party to an appeal who wishes to change address for service shall

• (a) serve notice in writing of the change at the Registry to which the notice of appeal was sent, and

• (b) serve a copy of the notice on all other parties,

which address shall thereafter be that party’s address for service.

(3) Where service is effected by fax, the date of service is the date that the fax is transmitted and, if service is effected by mail, the date of service shall be deemed to be the date stamped on the envelope at the post office and, if there is more than one such date, the date of service shall be deemed to be the earliest date.