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

4.1 Except as otherwise provided in these rules and unless otherwise directed by the Court, a document other than a notice of appeal may be filed using one of the following methods:

• (a) depositing it with the Registry;

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

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