Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan

6 (1) An application for an extension of time referred to in subsection 5(1) shall be made by serving at a Registry an application setting out

• (a) the date the determination by or the decision on appeal to the Minister was communicated to the appellant,

• (b) the additional time required, and

• (c) the reasons therefor.

(2) An application referred to in subsection (1) may be served by filing it at a Registry or by sending a letter, telegram, telex or fax to a Registry.

(3) If the application for an extension of time is served by telegram, telex or fax, the date of service is the date that the telegram, telex or fax is transmitted and, if the application is served by mail, the date of service is the date stamped on the envelope at the post office and, if there is more than one such date, the date of service shall be deemed to be the earliest date.

(4) The Court shall dispose of the application on the basis of the representations contained in it and such additional information, if any, as the Court may require and after having given the Minister an opportunity to make representations.

(5) The Registrar, on being informed of the decision of the Court in respect of the application, shall inform the appellant and the Minister of the decision.