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

7 (1) The Registrar shall serve the Minister with a copy of the notice of appeal referred to in section 5 and notice of the Registry in which it was filed or to which it was mailed.

(2) The material referred to in subsection (1) 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 material.