Tax Court of Canada Rules (General Procedure)

18 (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.

(2) Except as otherwise provided in these rules and unless otherwise directed by the Court, the date of filing of a document is deemed to be

• (a) in the case of a document filed with the Registry or sent by mail or by fax, the date shown by the date received stamp placed on the document by the Registry at the time of filing; or

• (b) in the case of a document filed by electronic filing, the date shown on the acknowledgment of receipt issued by the Court.

(3) Except as otherwise provided in these rules and unless otherwise directed by the Court, where a document is filed by electronic filing, the copy of the document that is printed by the Registry and placed in the Court file is deemed to be the original version of the document.

(4) A party who files a document by electronic filing shall, if required by these rules or at the request of a party or the Court, provide a paper copy of the document and file it with the Registry.

(5) Where the Registry has no record of the receipt of a document, it is deemed not to have been filed, unless the Court directs otherwise.