Canadian International Trade Tribunal Rules

31 (1) An appeal to the Tribunal shall be commenced by filing a notice of appeal

• (a) with the President and the Tribunal, in the case of an appeal under the Customs Act or the Special Import Measures Act; or

• (b) with the Tribunal, in the case of an appeal under the Excise Tax Act or the Energy Administration Act.

(2) The notice of appeal shall be accompanied by a copy of the assessment, reassessment, rejection, decision, determination or re-determination, as the case may be, from which the appeal is launched.

(3) If the notice of appeal is filed by mail, the date of filing is the earliest postal date appearing on the envelope containing the document, and, in the absence of a proof of mailing, the date of filing is the date on which the document is received by the Tribunal, as evidenced by the date stamped on it.