Tax Court of Canada Rules of Procedure respecting the Employment Insurance Act

12 (1) The Minister shall reply in writing to every notice of appeal or notice of intervention filed in or mailed to a Registry under subsection 5(5) or 9(1).

(2) (a) The Minister shall file the reply at the Registry and serve it on the appellant or intervener, or both, as the case may be, within 60 days from the day on which the notice of appeal or notice of intervention was served on the Minister, or within such longer time as the Court, on application made to it within those 60 days, may allow.

• (b) The reply shall be filed in the Registry in which the notice of appeal or notice of intervention was filed or to which it was mailed, and it may be served on the appellant or intervener personally or by mail.

• (b.1) A reply may be filed under paragraph (b) by mailing it to the appropriate Registry described in that paragraph.

• (c) If the reply is 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 Minister accompanying the reply.

(3) The reply referred to in subsection (1) shall

• (a) admit or deny the facts alleged in the notice of appeal or notice of intervention, and

• (b) contain a statement of any further allegations of fact on which the Minister intends to rely.

(4) An application for an extension of time under paragraph (2)(a) shall be made by serving at the Registry an application setting out

• (a) the date on which the notice of appeal or notice of intervention was served on the Minister,

• (b) the additional time required, and

• (c) the reasons therefor.

(5) The application to extend time may be served by filing it in the Registry in which the notice of appeal or notice of intervention was filed or to which it was mailed, or by sending a letter, telegram, telex or fax to that Registry.

(6) If the application to extend time is served by telegram, telex or fax, the date of service is the date that the telegram, telex or fax is transmitted and, if the application is served by mail, the date of service is 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.

(7) The Court shall dispose of the application on the basis of the representations contained in it and such additional information, if any, as the Court may require and after having given the appellant or intervener an opportunity to make representations.

(8) The Registrar, on being informed of the decision of the Court in respect of the application, shall inform the Minister and the appellant or intervener.