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

9 (1) A person who wishes to intervene in an appeal shall do so by filing with the Registry, in the same manner as appeals are filed under section 5, a notice of intervention that may be in the form set out in Schedule 9.

(2) The notice of intervention shall be filed or mailed within 45 days from the date that the notice of appeal was served on the intervener under section 8.

(3) An intervener may state in the notice of intervention that the intervener intends to rely on the reasons set out in the notice of appeal received by the intervener or the reasons set out in the notice of intervention of another intervener.

(4) The Registrar shall serve the Minister and the appellant with a copy of any notice of intervention received by the Registrar.

(5) The notice of intervention may be served personally, and personal service on the Commissioner of Revenue is deemed to be personal service on the Minister, or by mail addressed to the Minister, and if served by mail, the date of service is the date it is mailed and, in the absence of evidence to the contrary, the date of mailing is that date appearing on the communication from the Registrar accompanying the notice of intervention.