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Tax Court of Canada Rules (Informal Procedure)

Version of section 2 from 2007-06-14 to 2008-11-19:

 In these rules,


Act means the Tax Court of Canada Act; (Loi)


assessment includes a determination, a redetermination, a reassessment, and an additional assessment; (cotisation)


counsel means every person who may practise as a barrister, advocate, attorney or solicitor in any of the provinces; (avocat)

electronic filing

electronic filing means the act of filing by electronic means through the Court’s website ( or any other website referred to in a direction issued by the Court, any document listed on those sites. (dépôt électronique)


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: or at any other local office of the Court specified in notices published by the Court. (greffe)

  • SOR/93-97, s. 1
  • SOR/95-114, s. 1
  • SOR/2004-101, s. 1
  • SOR/2007-143, s. 1

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