Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan (SOR/90-689)
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Regulations are current to 2013-05-26 and last amended on 2008-11-20. Previous Versions
FILING A NOTICE OF APPEAL
5. (1) An appeal by an appellant from a ruling or a decision made by, or a decision on an appeal to, the Minister shall be instituted within the time period set out in subsection 28(1) of the Act, which is 90 days after the ruling or decision is communicated to the appellant, or within any longer time that the Court on application made to it within 90 days after the expiration of those 90 days allows.
(2) Where a ruling or decision referred to in subsection (1) is communicated by mail, the date of communication is the date it is mailed and, in the absence of evidence to the contrary, the date of mailing is that date specified on the ruling or decision.
(3) An appeal referred to in subsection (1) shall be made in writing and shall set out, in general terms, the reasons for the appeal and the relevant facts, but no special form of pleadings is required.
(4) An appeal referred to in subsection (1) shall be instituted by filing a notice of appeal, which may be in the form set out in Schedule 5, 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.
(5) to (8) [Repealed, SOR/2008-305, s. 3]
- SOR/99-213, s. 1;
- SOR/2007-145, s. 2;
- SOR/2008-305, s. 3.
FILING OF OTHER DOCUMENTS
5.1 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.
- SOR/2007-145, s. 3;
- SOR/2008-305, s. 4.
FILING DATE
5.2 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 it is received; or
(b) in the case of a document filed by electronic filing, the date shown on the acknowledgment of receipt issued by the Court.
- SOR/2008-305, s. 4.
ELECTRONIC FILING
5.3 (1) Except as otherwise provided in these rules and unless otherwise directed by the Court, when 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.
(2) 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.
(3) If the Registry has no record of the receipt of a document, it is deemed not to have been filed, unless the Court directs otherwise.
- SOR/2008-305, s. 4.
- Date modified: