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

• 5 (1) An appeal by an appellant from a ruling or a decision made by, or a decision on an appeal to, the Minister shall be instituted within the time period set out in subsection 28(1) of the Act, which is 90 days after the ruling or decision is communicated to the appellant, or within any longer time that the Court on application made to it within 90 days after the expiration of those 90 days allows.

• (2) Where a ruling or decision referred to in subsection (1) is communicated by mail, the date of communication is the date it is mailed and, in the absence of evidence to the contrary, the date of mailing is that date specified on the ruling or decision.

• (3) An appeal referred to in subsection (1) shall be made in writing and shall set out, in general terms, the reasons for the appeal and the relevant facts, but no special form of pleadings is required.

How Appeal Instituted

• (4) An appeal shall be instituted by filing the original of the written appeal referred to in subsection (3) in the Registry.

• (5) The written appeal referred to in subsection (3) shall be filed

  • (a) by depositing the original of the written appeal in the Registry;

  • (b) by mailing the original of the written appeal to the Registry; or

  • (c) by sending a copy of the written appeal by fax or electronic mail to the Registry.

Filing Date

• (6) The date of filing of a written appeal in the Registry is deemed to be the day on which the written appeal is received by the Registry.

Electronic Filing

• (7) Where a written appeal is filed in accordance with paragraph (5)(c), the party who instituted the proceeding or that party’s counsel or agent shall forthwith send the original of the written appeal to the Registry.

Form of Appeal

• (8) An appeal may be brought by a notice in the form set out in Schedule 5.