Tax Court of Canada Rules of Procedure respecting the Employment Insurance Act

8 (1) The Minister, on receipt of a copy of the notice of appeal referred to in section 7, shall

• (a) serve a copy of the notice of appeal and notice of the Registry in which it was filed or to which it was mailed on every person to whom a notification was sent under subsection 93(3) of the Act in respect of the decision that is the subject of the appeal, and

• (b) serve notice at the Registry in which the notice of appeal was filed or to which it was mailed of the name and address of every person who was served with the material referred to in paragraph (a), and serve at that Registry a copy of

  • (i) the request made under subsection 90(1) of the Act to the authorized officer of the Canada Revenue Agency to make a ruling, or

  • (ii) the assessment made by the Minister under section 85 of the Act, and a copy of the appeal in respect of that assessment made to the Minister under section 92 of the Act,

  and a copy of the notification sent by the Minister under subsection 93(3) of the Act.

(2) The material referred to

• (a) in paragraph (1)(a) may be served personally or by mail, and

• (b) in paragraph (1)(b) may be served by filing it at the Registry or by mail

and, if served by mail, the date of service is the date it is mailed and, in the absence of evidence to the contrary, the date of mailing is that date appearing on the communication from the Minister accompanying the material.