2. In these rules,
“Act” means the Tax Court of Canada Act; (Loi)
“assessment” includes a determination, a redetermination, a reassessment, and an additional assessment; (cotisation)
“counsel” means every person who may practise as a barrister, advocate, attorney or solicitor in any of the provinces; (avocat)
- “electronic filing”
“electronic filing” means the act of filing, by electronic means, through the Court’s website (www.tcc-cci.gc.ca) or any other website referred to in a direction issued by the Court, any document listed on those sites; (dépôt électronique)
“Minister” means the Minister of National Revenue; (ministre)
“Registrar” means the person appointed as Registrar of the Court by the Chief Administrator of the Courts Administration Service in consultation with the Chief Justice; (greffier)
“Registry” means the Registry established by the Chief Administrator of the Courts Administration Service at the principal office of the Court at 200 Kent Street, 2nd Floor, Ottawa, Ontario K1A 0M1 (telephone: (613) 992-0901 or 1-800-927-5499; fax: (613) 957-9034; website: www.tcc-cci.gc.ca) or at any other local office of the Court specified in notices published by the Court. (greffe)
- SOR/93-97, s. 1;
- SOR/95-114, s. 1;
- SOR/2004-101, s. 1;
- SOR/2007-143, s. 1;
- SOR/2008-302, s. 1(E).
3. These rules apply to all appeals in the Tax Court of Canada under the Income Tax Act that are governed by the informal procedure and, with such modifications as the circumstances require, in respect of appeals arising under the Petroleum and Gas Revenue Tax Act.
- SOR/93-97, s. 2.
FILING A NOTICE OF APPEAL
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.
- SOR/99-210, s. 1;
- SOR/2004-101, s. 2;
- SOR/2007-143, s. 2;
- SOR/2008-302, s. 2.
- Date modified: