Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure)

4 (1) An appeal referred to in section 3 shall be made in writing and set out, in general terms, the reasons for the appeal and the relevant facts. An appeal may be brought by a notice in the form set out in Schedule 4, but no special form of pleadings is required.

How Appeal Instituted

(2) An appeal referred to in subsection (1) shall be instituted by

• (a) filing the original of the written appeal referred to in subsection (1) in the Registry; and

• (b) paying $100 as a filing fee.

(3) The written appeal referred to in subsection (1) 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 by electronic filing to the Registry after having made arrangements acceptable to the Registrar for the payment of the filing fee.

Filing Date

(4) 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

(5) Where a written appeal is filed in accordance with paragraph (3)(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.

Powers of Court re Filing Fee

(6) The Court may, on application made by an individual in the written appeal referred to in subsection (1), waive the payment of the filing fee where the Court is satisfied that its payment would cause severe financial hardship to the individual.

(7) and (8) [Repealed, SOR/2004-103, s. 3]