Tax Court of Canada Rules (General Procedure)

36 (1) Where a document is to be served personally, the service shall be made,

• (a) by leaving a copy of the document with the person unless the person is under a legal disability;

• (b) on a corporation by leaving a copy of the document with an officer, director or agent of the corporation, or with a person at any place of business of the corporation who appears to be in control or management of the place of business, and

• (c) in any other case in such manner as the Court may, on a motion without notice, direct.

(2) A person effecting personal service of a document need not produce the original document or have it in his or her possession.