1. These rules may be cited as the Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan.
2. In these rules,
“Act” means the Canada Pension Plan; (Loi)
“appellant” means an employee or employer, or the representative of either of them, who appeals under section 28 of the Act; (appelant)
- “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)
“fax” means to transmit a facsimile of printed matter electronically or a document so transmitted; (télécopie)
“intervener” means a person affected by a determination by, or a decision on an appeal to, the Minister under section 27 of the Act and who has intervened in an appeal; (intervenant)
“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/93-98, s. 1;
- SOR/2004-98, s. 1;
- SOR/2007-145, s. 1;
- SOR/2008-305, s. 1(E).
3. These rules shall be liberally construed to secure the just, least expensive and most expeditious determination of every appeal on its merits.
4. These rules apply to appeals brought under section 28 of the Act.
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