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

4 An appeal referred to in section 3 shall be instituted by filing a notice of appeal, which may be in the form set out in Schedule 4, using one of the following methods:

• (a) depositing the notice with the Registry;

• (b) sending it by mail to the Registry; or

• (c) sending it by fax or by electronic filing to the Registry.