Vol. 140, No. 39 — September 30, 2006

TAX COURT OF CANADA

RULES AMENDING THE TAX COURT OF CANADA RULES (GENERAL PROCEDURE)

Notice is hereby given, pursuant to subsection 22(3) (see footnote a) of the Tax Court of Canada Act, that the rules committee of the Tax Court of Canada, pursuant to section 20 (see footnote b) of that Act and subject to the approval of the Governor in Council, proposes to make the annexed Rules Amending the Tax Court of Canada Rules (General Procedure).

Interested persons may make representations concerning the proposed Rules within 60 days after the date of publication of this notice. All such representations must cite the Canada Gazette, Part I, and the date of publication of this notice, and be addressed to the Rules Committee, Tax Court of Canada, 200 Kent Street, Ottawa, Ontario K1A 0M1.

RULES AMENDING THE TAX COURT OF CANADA
RULES (GENERAL PROCEDURE)

1. Section 2 of the Tax Court of Canada Rules (General Procedure) (see footnote 1) is amended by adding the following in alphabetical order:

"electronic filing" means the act of filing by electronic means through the Court's website (www.tcc-cci.gc.ca) any document listed therein. (dépôt électronique)

2. Section 15 of the Rules is replaced by the following:

15. A document prepared for use in a proceeding shall be of good quality paper, 215 mm in width and not exceeding 279 mm in length and the text shall be printed, typewritten, written or reproduced legibly on one side only, with double spaces between the lines and a margin of approximately 40 mm on the left-hand side.

3. The Rules are amended by adding the following after section 16:

CONFIDENTIALITY ORDER

16.1 (1) On motion, the Court may order that a document or part of a document shall be treated as confidential at the time of filing of the document or part of the document and determines the conditions in relation to its reproduction, destruction and non-disclosure.

(2) Where the Court makes an order pursuant to subsection (1), a party or solicitor of record may have access to the confidential document or part of the confidential document only on conditions determined by the Court in relation to its reproduction, destruction and non-disclosure.

(3) The order remains in effect until the Court orders otherwise.

4. Section 18 of the Rules and the heading before it are replaced by the following:

FILING OF DOCUMENTS

18. (1) Except as otherwise provided in these rules and unless otherwise directed by the Court, a document may be filed with the Registry

(a) by depositing it;

(b) by sending it by mail or by fax; or

(c) by electronic filing, if the document is listed for that purpose on the Court's website (www.tcc-cci.gc.ca).

(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 of filing; or

(b) in the case of a document filed by electronic filing, the date shown on the acknowledgment of receipt issued by the Court.

(3) Except as otherwise provided in these rules and unless otherwise directed by the Court, where 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.

(4) 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.

(5) Where the Registry has no record of the receipt of a document, it is deemed not to have been filed, unless the Court directs otherwise.

5. (1) Subsection 21(1) of the Rules is amended by striking out the word "or" at the end of paragraph ( d ), by adding the word "or" at the end of paragraph ( e ) and by adding the following after paragraph ( e ):

(f) in Form 21(1)(f) in the case of an appeal from a suspension, pursuant to subsection 188.2(1) or (2) of the Income Tax Act, of the authority of a registered charity to issue an official receipt referred to in Part XXXV of the Income Tax Regulations.

(2) Paragraph 21(2)( c ) of the Rules is replaced by the following:

(c) by sending a copy of the notice of appeal by fax or by electronic filing to the Registry after having made arrangements acceptable to the Registrar for the payment of the filing fee, and the appellant shall without delay send the original and two copies of the document transmitted by fax or by electronic filing to the Registry.

(3) Subsection 21(3) of the Rules is amended by striking out the word "or" at the end of paragraph ( a ), by adding the word "or" at the end of paragraph ( b ) and by adding the following after paragraph ( b ):

(c) by sending a copy of the document by fax or by electronic filing to the Registry after having made arrangements acceptable to the Registrar for the payment of the filing fee, and the appellant shall without delay send the original and two copies of the document transmitted by fax or by electronic filing to the Registry.

6. Section 22 of the Rules is replaced by the following:

22. The date of filing of an originating document in the Registry is deemed to be the date on which the document is received by the Registry, even if the filing fee has not been paid on that date, provided that the filing fee is paid within 30 days after that date or within any reasonable time that the Court establishes.

7. Section 30 of the Rules and the headings before it are replaced by the following:

REPRESENTATION

REPRESENTATION BY COUNSEL

30. (1) Subject to subsection (3), a party to a proceeding who is an individual may act in person or be represented by counsel.

(2) Where a party to a proceeding is not an individual, that party shall be represented by counsel except with leave of the Court and on any conditions that it may determine.

(3) Unless the Court orders otherwise, a party to a proceeding who is under disability or acts in a representative capacity shall be represented by counsel.

8. Section 42 of the Rules is replaced by the following:

42. (1) Unless the person to be served has stated in writing that he or she consents to accepting service, service out of Canada shall be made in accordance with subsections (4) and (5).

(2) The written statement shall be signed and dated on that day by the person consenting or, in the case of a corporation, by one of its officers or directors.

(3) The written statement shall be filed in the Registry without delay after service has been effected together with an affidavit by the party effecting service regarding the manner in which service was made.

(4) Subject to subsection (5), any document to be served out of Canada may be served in the manner prescribed by the law of the jurisdiction in which service is to be effected, in the manner prescribed by these Rules or in the manner prescribed in an order of the Court.

(5) Where service is to be made in a contracting State to the Hague Convention on Service Abroad, and where the Convention applies in that State to matters heard by the Court, service shall be as provided by the Convention.

(6) Where service is effected out of Canada, it may be proven

(a) in the manner set out in section 41;

(b) in the manner provided by the law of the jurisdiction in which service was effected; or

(c) in accordance with the Hague Convention on Service Abroad if service is effected in a contracting State.

9. Subsection 43(2) of the Rules is repealed.

10. Section 48 of the Rules is replaced by the following:

48. Every notice of appeal shall be in Form 21(1)(a), (d), (e) or (f).

11. Subsections 93(2) to (4) of the Rules are replaced by the following:

(2) A party to be examined, other than an individual or the Crown, shall select a knowledgeable current or former officer, director, member or employee, to be examined on behalf of that party, but, if the examining party is not satisfied with that person, the examining party may apply to the Court to name some other person.

(3) The Crown, when it is the party to be examined, shall select a knowledgeable current or former officer, servant or employee, nominated by the Deputy Attorney General of Canada, to be examined on behalf of that party, but, if the examining party is not satisfied with that person, the examining party may apply to the Court to name some other person.

(4) If a current or former officer, director or employee of a corporation or of the Crown has been examined, no other person may be examined without leave of the Court.

12. Section 94 of the Rules is replaced by the following:

94. (1) A party who seeks to examine an appellant for discovery may serve a notice to attend under section 103 or a list of written questions under section 113 only after the reply has been filed and served and, unless the parties agree otherwise, a list of documents under section 81 or 82 has been filed and served.

(2) However, where it appears to the Court that it would be just to allow a party to examine an appellant for discovery other than in accordance with subsection (1) it may so direct.

(3) A party who seeks to examine a respondent for discovery may serve a notice to attend under section 103 or a list of written questions under section 113 only after the respondent has delivered a reply or where the time to do so has expired and, unless the parties agree otherwise, after the examining party has served a list of documents under section 81 or 82.

13. (1) Paragraph 125(5)( a ) of the Rules is replaced by the following:

(a) if a reply has been filed, the judge may

(i) set time periods for the completion of any remaining steps in the appeal,

(ii) dismiss the appeal for delay, or

(iii) make any order or give any other direction that is appropriate; and

(2) Subparagraph 125(5)( b )(iii) of the Rules is replaced by the following:

(iii) make any order or give any other direction that is appropriate.

14. Subsection 127(2) of the Rules is repealed.

15. (1) Section 141 of the Rules is amended by adding the following after subsection (1):

(1.1) Unless otherwise directed by the Court, a subpoena must be served on a person whose attendance is required at the hearing, at least ten days before the day on which that person is required to appear.

(2) Subsection 141(4) of the Rules is replaced by the following:

(4) No person is required to attend at a hearing unless the subpoena has been served on that person personally in accordance with subsection (1.1) and, at the same time, witness fees and expenses calculated in accordance with Schedule II, Tariff A have been paid or tendered to the person.

16. (1) The Table of Forms in Schedule I to the Rules is amended by adding the following after the reference to "21(1)( e )" in the column entitled "FORM NUMBER":

FORM NUMBER	TITLE
21(1)(f)	Notice of Appeal of the Suspension of the Authority of a Registered Charity to Issue an Official Receipt

(2) The Table of Forms in Schedule I to the Rules is amended by replacing the title of Form 82(4)B with the following:

Affidavit of Documents (Corporation or Canada Revenue Agency)

17. Form 20 of Schedule I to the Rules is replaced by the following:

FORM 20

REQUISITION

TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

REQUISITION

TO THE REGISTRAR at (place)

I REQUIRE (set out a concise statement of what is sought and include all particulars necessary for the Registrar to act. Where what is sought is authorized by a direction, refer to the direction in the requisition and attach a copy of the direction. Where an affidavit or other document must be filed with the requisition, refer to it in the requisition and attach it.)

Date: (Name, address for service and telephone number of counsel or person filing requisition)

18. (1) The portion of Form 21(1)( a ) of Schedule I to the French version of the Rules before paragraph ( a ) is replaced by the following:

FORMULE 21(1)a)

AVIS D'APPEL — PROCÉDURE GÉNÉRALE

COUR CANADIENNE DE L'IMPÔT

ENTRE :

(nom)

appelant,

et

SA MAJESTÉ LA REINE,

intimée.

AVIS D'APPEL

(2) The portion of Form 21(1)( a ) of Schedule I to the Rules after paragraph ( h ) is replaced by the following:

(Name of appellant or appellant's counsel)
(Address for service, telephone number, fax number, if any, of appellant's counsel or, if appellant is appearing in person, state telephone number or fax number, if any)

19. The portion of Form 21(1)( b ) of Schedule I to the Rules after paragraph ( g ) is replaced by the following:

(Name of taxpayer or taxpayer's counsel)	(Name of counsel for Her Majesty)
(Address for service, telephone number, fax number, if any, of taxpayer's counsel or, if taxpayer is appearing in person, state telephone number or fax number, if any)	(Address and telephone number)

20. The portion of Form 21(1)( c ) of Schedule I to the Rules after paragraph ( f ) is replaced by the following:

(Name of counsel for Her Majesty)
(Address and telephone number)

21. The portion of Form 21(1)( d ) of Schedule I to the Rules after paragraph ( h ) is replaced by the following:

(Name of appellant or appellant's counsel)
(Address for service, telephone number, fax number, if any, of appellant's counsel or, if appellant is appearing in person, state telephone number or fax number, if any)

22. The portion of Form 21(1)( e ) of Schedule I to the Rules after paragraph ( h ) is replaced by the following:

(Name of appellant or appellant's counsel)
(Address for service, telephone number, fax number, if any, of appellant's counsel or, if appellant is appearing in person, state telephone number or fax number, if any)

23. Schedule I to the Rules is amended by adding the following after Form 21(1)(e):

FORM 21(1)(f)

NOTICE OF APPEAL FROM THE SUSPENSION OF THE
AUTHORITY OF A REGISTERED CHARITY TO
ISSUE AN OFFICIAL RECEIPT

TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

NOTICE OF APPEAL

(a) State the address in full of the principal office of the registered charity,

(b) Specify the date of the suspension of the authority to issue an official receipt,

(c) Relate the material facts relied on,

(d) Specify the issues to be decided,

(e) Refer to the statutory provisions relied on,

(f) Set forth the reasons the appellant intends to rely on,

(g) Indicate the relief sought, and

(h) Indicate the date of notice.

(Name of appellant or appellant's counsel)
(Address for service, telephone number, fax number, if any, of appellant's counsel or, if appellant is appearing in person, state telephone number or fax number, if any)

24. The portion of Form 45 of Schedule I to the Rules after section 4 is replaced by the following:

25. The portion of Form 65 of Schedule I to the Rules after the fourth paragraph is replaced by the following:

NOTE that if the proceeding in which the motion is made is a reference under section 173 or 174 of the Income Tax Act, section 310 or 311 of the Excise Tax Act, section 97.58 of the Customs Act, section 51 or 52 of the Air Travellers Security Charge Act or section 204 or 205 of the Excise Act, 2001, the style of cause shall be the same as in the originating document and the body of the notice of motion shall be adjusted accordingly.

26. Form 80 of Schedule I to the Rules is replaced by the following:

FORM 80

NOTICE TO INSPECT DOCUMENTS

TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

and

HER MAJESTY THE QUEEN,

Respondent.

NOTICE TO INSPECT DOCUMENTS

TAKE NOTICE THAT the document(s) referred to in the notice to produce may be inspected and copies taken at (place) on (date) between the hours of (starting time) and (end time).

 

27. Form 82(4)B of Schedule I to the Rules is amended by replacing the expressions "Canada Customs and Revenue Agency" and "Canada Customs and Revenue Agency's" with the expressions "Canada Revenue Agency" and "Canada Revenue Agency's" wherever they occur.

28. The portion of Form 103(1) of Schedule I to the Rules after the third paragraph is replaced by the following:

29. The portion of Form 113 of Schedule I to the Rules after section 1 is replaced by the following:

30. The portion of Form 130 of Schedule I to the Rules after the fourth paragraph is replaced by the following:

31. The portion of Form 131 of Schedule I to the Rules after section 6 is replaced by the following:

32. (1) The portion of subsection 2(1) of Tariff A of Schedule II to the Rules before paragraph ( a ) is replaced by the following:

2. (1) The party who commences a proceeding shall pay to the Registry:

(2) Subsection 4(1) of Tariff A of Schedule II to the Rules is replaced by the following:

4. (1) A witness, other than a witness who appears to give evidence as an expert, is entitled to be paid by the party who arranged for his or her attendance $75 per day, plus reasonable and proper transportation and living expenses.

TAX COURT OF CANADA

RULES AMENDING THE TAX COURT OF CANADA RULES (INFORMAL PROCEDURE)

Notice is hereby given, pursuant to subsection 22(3) (see footnote c) of the Tax Court of Canada Act, that the rules committee of the Tax Court of Canada, pursuant to section 20 (see footnote d) of that Act and subject to the approval of the Governor in Council, proposes to make the annexed Rules Amending the Tax Court of Canada Rules (Informal Procedure).

Interested persons may make representations concerning the proposed Rules within 60 days after the date of publication of this notice. All such representations must cite the Canada Gazette, Part I, and the date of publication of this notice, and be addressed to the Rules Committee, Tax Court of Canada, 200 Kent Street, Ottawa, Ontario K1A 0M1.

RULES AMENDING THE TAX COURT OF CANADA
RULES (INFORMAL PROCEDURE)

1. Section 2 of the Tax Court of Canada Rules (Informal Procedure) (see footnote 2) is amended by adding the following in alphabetical order:

"electronic filing" means the act of filing by electronic means through the Court's website (www.tcc-cci.gc.ca) any document listed therein. (dépôt électronique)

2. Paragraph 4(3)( c ) of the Rules is replaced by the following:

(c) by sending a copy of the written appeal by fax or by electronic filing to the Registry after having made arrangements acceptable to the Registrar for the payment of the filing fee.

3. The Rules are amended by adding the following after section 4:

FILING OF OTHER DOCUMENTS

4.1 (1) Except as otherwise provided in these rules and unless otherwise directed by the Court, a document may be filed with the Registry

(a) by depositing it;

(b) by sending it by mail or by fax; or

(c) by electronic filing, if the document is listed for that purpose on the Court's website (www.tcc-cci.gc.ca).

(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 of filing; or

(b) in the case of a document filed by electronic filing, the date shown on the acknowledgment of receipt issued by the Court.

(3) Except as otherwise provided in these rules and unless otherwise directed by the Court, where 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.

(4) 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.

(5) Where the Registry has no record of the receipt of a document, it is deemed not to have been filed, unless the Court directs otherwise.

4. Subsection 12(1) of the Rules is replaced by the following:

12. (1) A witness, other than a witness who appears to give evidence as an expert, is entitled to be paid by the party who arranged for his or her attendance $75 per day, plus reasonable and proper transportation and living expenses.

5. Section 18 of the Rules is amended by adding the following after the note to subsection (5):

(6) The application pursuant to subsection (1) is deemed to have been filed on the date of its receipt by the Registry, even if the application is not accompanied by the documents listed in subsection (3), provided that those documents are filed within 30 days after that date or within any other reasonable time that the Court establishes.

6. Section 18.1 of the Rules is amended by adding the following after subsection (3):

(4) The application pursuant to subsection (1) is deemed to have been filed on the date of its receipt by the Registry, even if the application is not accompanied by the notice of appeal referred to in subsection (2), provided that the notice of appeal is filed within 30 days after that date or within any reasonable time that the Court establishes.

7. The Rules are amended by adding the following after section 18.2:

APPLICATION FOR THE POSTPONEMENT
OF A PERIOD OF SUSPENSION

18.3 (1) An application for the postponement of a period of suspension of the authority of a registered charity to issue an official receipt referred to in Part XXXV of the Income Tax Regulations may be in the form set out in Schedule 18.3.

(2) An application under subsection (1) shall be filed in the same manner as appeals are filed under subsections 4(3) and (5) and shall include a copy of the notice of suspension as well as a copy of the notice of objection filed with the Minister.

(3) Unless the Court otherwise determines, it shall dispose of the application within 30 days after its filing on the basis of the representations contained in it and any additional information, if any, that the Court may require, after having given the Minister an opportunity to make representations.

8. Schedule 4 to the Rules is replaced by the Schedule 4 set out in Schedule 1 to these Rules.

9. The portion of Schedule 8 to the Rules after the first paragraph is replaced by the following:

10. The portion of Schedule 13 to the Rules after clause D is replaced by the following:

11. The portion of Schedule 16 to the Rules after the first paragraph is replaced by the following:

12. The portion of Schedule 17(2) to the Rules after the fourth paragraph is replaced by the following:

13. The portion of Schedule 17(3) to the Rules after the first paragraph is replaced by the following:

14. The portion of Schedule 18(1) to the Rules after the second paragraph is replaced by the following:

^* NOTE that three copies of this application accompanied by three copies of the application made to the Minister, three copies of the notice of objection and three copies of the Minister's decision, if any, must be filed with the Registrar of the Tax Court of Canada in the same manner as appeals are filed under subsections 4(3) and (5).

15. The portion of Schedule 18(2) to the Rules after the second paragraph is replaced by the following:

^* NOTE that three copies of this application accompanied by three copies of the application made to the Minister, three copies of the request and three copies of the Minister's decision, if any, must be filed with the Registrar of the Tax Court of Canada in the same manner as appeals are filed under subsections 4(3) and (5).

16. The portion of Schedule 18.1 to the Rules after the second paragraph is replaced by the following:

^* NOTE that three copies of this application accompanied by three copies of a notice of appeal must be filed with the Registrar of the Tax Court of Canada in the same manner as appeals are filed under subsections 4(3) and (5).

17. The Rules are amended by adding, after Schedule 18.1, the Schedule 18.3 set out in Schedule 2 to these Rules.

SCHEDULE 1
(Section 8)

SCHEDULE 4
(Section 4)

NOTICE OF APPEAL (INFORMAL PROCEDURE)

TAX COURT OF CANADA

BETWEEN:

(name)

Appellant,

And

HER MAJESTY THE QUEEN,

Respondent.

NOTICE OF APPEAL

TAKE NOTICE THAT (name) appeals to the Court from (identify the assessment(s) (which include(s) a determination, a redetermination, a reassessment and an additional assessment) under appeal, including date of the assessment(s) and taxation year(s)), or from the suspension, pursuant to subsection 188.2(2) of the Income Tax Act, of its authority to issue an official receipt referred to in Part XXXV of the Income Tax Regulations.

A. Reasons for the appeal. (Here state why you say the assessment(s) or suspension is (are) wrong.)

B. Statement of relevant facts in support of the appeal.

I ELECT to have the informal procedure provided by sections 18.1 to 18.28 of the Tax Court of Canada Act apply to this appeal.

NOTE that if the aggregate of all amounts in issue exceeds $12,000 or the amount of loss in issue exceeds $24,000 and you wish to proceed under the informal procedure, you must use Schedule 17(2).

SCHEDULE 2
(Section 17)

SCHEDULE 18.3
(Section 18.3)

APPLICATION FOR THE POSTPONEMENT OF A
PERIOD OF SUSPENSION OF THE AUTHORITY
TO ISSUE OFFICIAL RECEIPTS PURSUANT TO
SUBSECTION 188.2(4) OF THE INCOME TAX
ACT (INFORMAL PROCEDURE)

TAX COURT OF CANADA

BETWEEN:

(name)

Applicant,

and

HER MAJESTY THE QUEEN,

Respondent.

APPLICATION FOR THE POSTPONEMENT OF A PERIOD
OF SUSPENSION OF THE AUTHORITY TO ISSUE
OFFICIAL RECEIPTS

(Name of registered charity) hereby applies for an order postponing the period of suspension of its authority to issue official receipts referred to in Part XXXV of the Income Tax Regulations, until such time as the Court orders.

The notice of suspension and the notice of objection to the suspension are attached to this application.

The reasons for applying for a postponement are: (list reasons here).

The relevant facts in support of this application are: (list relevant facts here).

TAX COURT OF CANADA

RULES AMENDING THE TAX COURT OF CANADA RULES OF PROCEDURE RESPECTING THE EXCISE TAX (INFORMAL PROCEDURE)

Notice is hereby given, pursuant to subsection 22(3) (see footnote e) of the Tax Court of Canada Act, that the rules committee of the Tax Court of Canada, pursuant to section 20 (see footnote f) of that Act and subject to the approval of the Governor in Council, proposes to make the annexed Rules Amending the Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure).

Interested persons may make representations concerning the proposed Rules within 60 days after the date of publication of this notice. All such representations must cite the Canada Gazette, Part I, and the date of publication of this notice, and be addressed to the Rules Committee, Tax Court of Canada, 200 Kent Street, Ottawa, Ontario K1A 0M1.

RULES AMENDING THE TAX COURT OF CANADA
RULES OF PROCEDURE RESPECTING THE
EXCISE TAX ACT (INFORMAL PROCEDURE)

1. Section 2 of the Tax Court of Canada Rules of Procedure Respecting the Excise Tax Act (Informal Procedure) (see footnote 3) is amended by adding the following in alphabetical order:

"electronic filing" means the act of filing by electronic means through the Court's website (www.tcc-cci.gc.ca) any document listed therein. (dépôt électronique)

2. Paragraph 4(3)( c ) of the Rules is replaced by the following:

(c) by sending a copy of the written appeal by fax or by electronic filing to the Registry after having made arrangements acceptable to the Registrar for the payment of the filing fee.

3. The Rules are amended by adding the following after section 4:

FILING OF OTHER DOCUMENTS

4.1 (1) Except as otherwise provided in these rules and unless otherwise directed by the Court, a document may be filed with the Registry

(a) by depositing it;

(b) by sending it by mail or by fax; or

(c) by electronic filing, if the document is listed for that purpose on the Court's website (www.tcc-cci.gc.ca).

(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 of filing; or

(b) in the case of a document filed by electronic filing, the date shown on the acknowledgment of receipt issued by the Court.

(3) Except as otherwise provided in these rules and unless otherwise directed by the Court, where 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.

(4) 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.

(5) Where the Registry has no record of the receipt of a document, it is deemed not to have been filed, unless the Court directs otherwise.

4. Subsection 11(1) of the Rules is replaced by the following:

11. (1) A witness, other than a witness who appears to give evidence as an expert, is entitled to be paid by the party who arranged for his or her attendance $75 per day, plus reasonable and proper transportation and living expenses.

5. Section 16 of the Rules is amended by adding the following after the note to subsection (5):

(6) The application pursuant to subsection (1) is deemed to have been filed on the date of its receipt by the Registry, even if the application is not accompanied by all of the documents listed in subsection (3), provided that those documents are filed within 30 days after that date or within any reasonable time that the Court establishes.

6. Section 16.1 of the Rules is amended by adding the following after subsection (3):

(4) The application pursuant to subsection (1) is deemed to have been filed on the date of its receipt by the Registry, even if the application is not accompanied by the notice of appeal referred to in subsection (2), provided that the notice of appeal is filed within 30 days after that date or within any reasonable time that the Court establishes.

7. The portion of Schedule 4 to the Rules after the fourth paragraph is replaced by the following:

8. The portion of Schedule 8 to the Rules after the first paragraph is replaced by the following:

9. The portion of Schedule 12 to the Rules after clause D is replaced by the following:

^* PLEASE NOTE the definition of assessment in section 2.

10. The portion of Schedule 15 to the Rules after the first paragraph is replaced by the following:

11. The portion of Schedule 16(1) to the Rules after the second paragraph is replaced by the following:

^* NOTE that three copies of this application accompanied by three copies of the application made to the Minister, three copies of the notice of objection and three copies of the Minister's decision, if any, must be filed with the Registrar of the Tax Court of Canada in the same manner as appeals are filed under subsections 4(3) and (5).

12. The portion of Schedule 16(2) to the Rules after the second paragraph is replaced by the following:

^* NOTE that three copies of this application accompanied by three copies of the application made to the Minister, three copies of the request and three copies of the Minister's decision, if any, must be filed with the Registrar of the Tax Court of Canada in the same manner as appeals are filed under subsections 4(3) and (5).

13. The portion of Schedule 16.1 to the Rules after the second paragraph is replaced by the following:

^* NOTE that three copies of this application accompanied by three copies of a notice of appeal must be filed with the Registrar of the Tax Court of Canada in the same manner as appeals are filed under subsections 4(3) and (5).

TAX COURT OF CANADA

RULES AMENDING THE TAX COURT OF CANADA RULES OF PROCEDURE RESPECTING THE EMPLOYMENT INSURANCE ACT

Notice is hereby given, pursuant to subsection 22(3) (see footnote g) of the Tax Court of Canada Act, that the rules committee of the Tax Court of Canada, pursuant to section 20 (see footnote h) of that Act and subject to the approval of the Governor in Council, proposes to make the annexed Rules Amending the Tax Court of Canada Rules of Procedure respecting the Employment Insurance Act.

Interested persons may make representations concerning the proposed Rules within 60 days after the date of publication of this notice. All such representations must cite the Canada Gazette, Part I, and the date of publication of this notice, and be addressed to the Rules Committee, Tax Court of Canada, 200 Kent Street, Ottawa, Ontario K1A 0M1.

RULES AMENDING THE TAX COURT OF CANADA
RULES OF PROCEDURE RESPECTING THE
EMPLOYMENT INSURANCE ACT

1. Section 2 of the Tax Court of Canada Rules of Procedure respecting the Employment Insurance Act (see footnote 4) is amended by adding the following in alphabetical order:

"electronic filing" means the act of filing by electronic means through the Court's website (www.tcc-cci.gc.ca) any document listed therein. (dépôt électronique)

2. Paragraph 5(5)( c ) of the Rules is replaced by the following:

(c) by sending a copy of the written appeal by fax or by electronic filing to the Registry.

3. The Rules are amended by adding the following after section 5:

FILING OF OTHER DOCUMENTS

5.1 (1) Except as otherwise provided in these rules and unless otherwise directed by the Court, a document may be filed with the Registry

(a) by depositing it;

(b) by sending it by mail or by fax; or

(c) by electronic filing, if the document is listed for that purpose on the Court's website (www.tcc-cci.gc.ca).

(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 of filing; or

(b) in the case of a document filed by electronic filing, the date shown on the acknowledgment of receipt issued by the Court.

(3) Except as otherwise provided in these rules and unless otherwise directed by the Court, where 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.

(4) 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.

(5) Where the Registry has no record of the receipt of a document, it is deemed not to have been filed, unless the Court directs otherwise.

4. (1) The heading before section 6 of the French version of the Rules is replaced by the following:

PROROGATION DU DÉLAI

(2) Section 6 of the Rules is replaced by the following:

6. (1) An application for an order extending the time within which an appeal may be instituted may be in the form set out in Schedule 6.

(2) An application under subsection (1) shall be made by filing with the Registrar, in the same manner as appeals are filed under section 5, three copies of the application accompanied by three copies of the notice of appeal.

(3) No application shall be granted under this section to an applicant unless

(a) the application is made within 90 days after the expiration of 90 days after the day on which the Minister communicated his or her decision to the applicant; and

(b) the applicant demonstrates that

(i) within the initial 90-day period specified in paragraph (a), the applicant

(A) was unable to act or to instruct another to act in the applicant's name, or
(B) had a good faith intention to appeal,

(ii) given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application,

(iii) the application was made as soon as circumstances permitted it to be made, and

(iv) there are reasonable grounds for appealing the decision.

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

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

(6) The application pursuant to subsection (1) is deemed to have been filed on the date of its receipt by the Registry, even if the application is not accompanied by the notice of appeal referred to in subsection (2), provided that the notice of appeal is filed within 30 days after that date or within any reasonable time that the Court establishes.

5. Subparagraph 8(1)( b )(i) of the Rules is replaced by the following:

(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

6. Subsection 9(1) of the Rules is replaced by the following:

9. (1) A person who wishes to intervene in an appeal shall do so by filing with the Registry, in the same manner as appeals are filed under section 5, a notice of intervention that may be in the form set out in Schedule 9.

7. Paragraph 15(2)( a ) of the Rules is repealed.

8. Subsection 24(4) of the Rules is replaced by the following:

(4) A witness, other than a witness who appears to give evidence as an expert, is entitled to be paid by the party who arranged for his or her attendance $75 per day, plus reasonable and proper transportation and living expenses.

9. The portion of Schedule 5 to the Rules after clause C is replaced by the following:

Dated at (city, town or village), this ....... day of ........ 20....

(*) If the Appellant is not represented by counsel or an agent, the address given at the commencement of the notice of appeal shall be the Appellant's address for service.

10. The Rules are amended by adding, after Schedule 5, the Schedule 6 set out in the schedule to these Rules.

11. The portion of Schedule 9 to the Rules after clause C is replaced by the following:

Dated at (city, town or village), this ....... day of ........ 20....

(*) Attention is directed to subsection 9(3) of these rules, which permits Interveners, instead of setting forth a statement of facts and reasons, to rely on the statements of facts and reasons pleaded in the notice of appeal or any other intervention.

(**) If the Intervener is not represented by a counsel or an agent, the address given at the commencement of the notice of intervention shall be the Intervener's address for service.

12. The Rules are amended by replacing the expression "Commissioner of Customs and Revenue" with the expression "Commissioner of Revenue" wherever it occurs in the following provisions:

( a ) subsection 7(2);

( b ) subsection 9(5); and

( c ) paragraph 26(1)( b ).

SCHEDULE
(Section 10)

SCHEDULE 6
(Section 6)

APPLICATION FOR EXTENSION OF TIME WITHIN
WHICH AN APPEAL MAY BE INSTITUTED

TAX COURT OF CANADA

In re the Employment Insurance Act

BETWEEN:

(name)

Applicant,

and

HER MAJESTY THE QUEEN,

Respondent.

APPLICATION FOR EXTENSION OF TIME WITHIN
WHICH AN APPEAL MAY BE INSTITUTED

I HEREBY apply for an order extending the time within which an appeal may be instituted (identify the date the decision to the Minister was communicated to the applicant).

(Here set out the reasons why the appeal to the Court was not instituted before the expiration of 90 days after the day the decision was communicated and any other relevant reasons in support of the application.)^*

(*) NOTE that three copies of this application accompanied by three copies of a notice of appeal must be filed with the Registrar of the Tax Court of Canada in the same manner as appeals are filed under subsections 5(5) et (7).

TAX COURT OF CANADA

RULES AMENDING THE TAX COURT OF CANADA RULES OF PROCEDURE RESPECTING THE EXCISE ACT, 2001 (INFORMAL PROCEDURE)

Notice is hereby given, pursuant to subsection 22(3) (see footnote i) of the Tax Court of Canada Act, that the rules committee of the Tax Court of Canada, pursuant to section 20 (see footnote j) of that Act and subject to the approval of the Governor in Council, proposes to make the annexed Rules Amending the Tax Court of Canada Rules of Procedure Respecting the Excise Act, 2001 (Informal Procedure).

Interested persons may make representations concerning the proposed Rules within 60 days after the date of publication of this notice. All such representations must cite the Canada Gazette, Part I, and the date of publication of this notice, and be addressed to the Rules Committee, Tax Court of Canada, 200 Kent Street, Ottawa, Ontario K1A 0M1.

RULES AMENDING THE TAX COURT OF CANADA
RULES OF PROCEDURE RESPECTING THE
EXCISE ACT, 2001 (INFORMAL PROCEDURE)

1. Section 2 of the Tax Court of Canada Rules of Procedure Respecting the Excise Act, 2001 (Informal Procedure) (see footnote 5) is amended by adding the following in alphabetical order:

"electronic filing" means the act of filing by electronic means through the Court's website (www.tcc-cci.gc.ca) any document listed therein. (dépôt électronique)

2. Paragraph 4(3)( c ) of the Rules is replaced by the following:

(c) by sending a copy of the written appeal by fax or by electronic filing to the Registry after having made arrangements acceptable to the Registrar for the payment of the filing fee.

3. The Rules are amended by adding the following after section 4:

FILING OF OTHER DOCUMENTS

4.1 (1) Except as otherwise provided in these rules and unless otherwise directed by the Court, a document may be filed with the Registry

(a) by depositing it;

(b) by sending it by mail or by fax; or

(c) by electronic filing, if the document is listed for that purpose on the Court's website (www.tcc-cci.gc.ca).

(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 of filing; or

(b) in the case of a document filed by electronic filing, the date shown on the acknowledgment of receipt issued by the Court.

(3) Except as otherwise provided in these rules and unless otherwise directed by the Court, where 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.

(4) 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.

(5) Where the Registry has no record of the receipt of a document, it is deemed not to have been filed, unless the Court directs otherwise.

4. Subsection 13(1) of the Rules is replaced by the following:

13. (1) A witness, other than a witness who appears to give evidence as an expert, is entitled to be paid by the party who arranged for his or her attendance $75 per day, plus reasonable and proper transportation and living expenses.

5. Section 19 of the Rules is amended by adding the following after the note to subsection (5):

(6) The application pursuant to subsection (1) is deemed to have been filed on the date of its receipt by the Registry, even if the application is not accompanied by the documents listed in subsection (3), provided that those documents are filed within 30 days after that date or within any reasonable time that the Court establishes.

6. Section 20 of the Rules is amended by adding the following after subsection (3):

(4) The application pursuant to subsection (1) is deemed to have been filed on the date of its receipt by the Registry, even if the application is not accompanied by the notice of appeal referred to in subsection (2), provided that the notice of appeal is filed within 30 days after that date or within any reasonable time that the Court establishes.

7. The portion of Schedule 4 to the Rules after clause B is replaced by the following:

I ELECT to have the informal procedure provided by sections 18.3001 and 18.3003 to 18.302 of the Tax Court of Canada Act apply to this appeal.

8. The portion of Schedule 8 to the Rules after the first paragraph is replaced by the following:

9. The portion of Schedule 14 to the Rules after clause D is replaced by the following:

10. The portion of Schedule 18 to the Rules after the first paragraph is replaced by the following:

11. The portion of Schedule 19 to the Rules after the second paragraph is replaced by the following:

(*) NOTE that three copies of this application accompanied by three copies of the application made to the Minister, three copies of the notice of objection and three copies of the Minister's decision, if any, must be filed with the Registrar of the Tax Court of Canada in the same manner as appeals are filed under subsections 4(3) and (5).

12. The portion of Schedule 20 to the Rules after the second paragraph is replaced by the following:

(*) NOTE that three copies of this application accompanied by three copies of a notice of appeal must be filed with the Registrar of the Tax Court of Canada in the same manner as appeals are filed under subsections 4(3) and (5).

TAX COURT OF CANADA

RULES AMENDING THE TAX COURT OF CANADA RULES OF PROCEDURE RESPECTING THE CUSTOMS ACT (INFORMAL PROCEDURE)

Notice is hereby given, pursuant to subsection 22(3) (see footnote k) of the Tax Court of Canada Act, that the rules committee of the Tax Court of Canada, pursuant to section 20 (see footnote l) of that Act and subject to the approval of the Governor in Council, proposes to make the annexed Rules Amending the Tax Court of Canada Rules of Procedure Respecting the Customs Act (Informal Procedure).

Interested persons may make representations concerning the proposed Rules within 60 days after the date of publication of this notice. All such representations must cite the Canada Gazette, Part I, and the date of publication of this notice, and be addressed to the Rules Committee, Tax Court of Canada, 200 Kent Street, Ottawa, Ontario K1A 0M1.

RULES AMENDING THE TAX COURT OF CANADA
RULES OF PROCEDURE RESPECTING THE
CUSTOMS ACT (INFORMAL PROCEDURE)

1. Section 2 of the Tax Court of Canada Rules of Procedure Respecting the Customs Act (Informal Procedure) (see footnote 6) is amended by adding the following in alphabetical order:

"electronic filing" means the act of filing by electronic means through the Court's website (www.tcc-cci.gc.ca) any document listed therein. (dépôt électronique)

2. Paragraph 4(3)( c ) of the Regulations is replaced by the following:

(c) by sending a copy of the written appeal by fax or by electronic filing to the Registry after having made arrangements acceptable to the Registrar for payment of the filing fee.

3. The Rules are amended by adding the following after section 4:

FILING OF OTHER DOCUMENTS

4.1 (1) Except as otherwise provided in these rules and unless otherwise directed by the Court, a document may be filed with the Registry

(a) by depositing it;

(b) by sending it by mail or by fax; or

(c) by electronic filing, if the document is listed for that purpose on the Court's website (www.tcc-cci.gc.ca).

(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 of filing; or

(b) in the case of a document filed by electronic filing, the date shown on the acknowledgment of receipt issued by the Court.

(3) Except as otherwise provided in these rules and unless otherwise directed by the Court, where 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.

(4) 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.

(5) Where the Registry has no record of the receipt of a document, it is deemed not to have been filed, unless the Court directs otherwise.

4. Subsection 13(1) of the Rules is replaced by the following:

13. (1) A witness, other than a witness who appears to give evidence as an expert, is entitled to be paid by the party who arranged for his or her attendance $75 per day, plus reasonable and proper transportation and living expenses.

5. Section 19 of the Rules is amended by adding the following after the note to subsection (5):

(6) The application pursuant to subsection (1) is deemed to have been filed on the date of its receipt by the Registry, even if the application is not accompanied by the documents listed in subsection (3), provided that those documents are filed within 30 days after that date or within any reasonable time that the Court establishes.

6. Section 20 of the Rules is amended by adding the following after subsection (3):

(4) The application pursuant to subsection (1) is deemed to have been filed on the date of its receipt by the Registry, even if the application is not accompanied by the notice of appeal referred to in subsection (2), provided that the notice of appeal is filed within 30 days after that date or within any reasonable time that the Court establishes.

7. The portion of Schedule 4 to the Rules after clause B is replaced by the following:

I ELECT to have the informal procedure provided by sections 18.3001 and 18.3003 to 18.302 of the Tax Court of Canada Act apply to this appeal.

8. The portion of Schedule 8 to the Rules after the first paragraph is replaced by the following:

9. The portion of Schedule 14 to the Rules after clause D is replaced by the following:

10. The portion of Schedule 18 to the Rules after the first paragraph is replaced by the following:

11. The portion of Schedule 19 to the Rules after the second paragraph is replaced by the following:

^* NOTE that three copies of this application accompanied by three copies of the application made to the Minister, three copies of the notice of objection and three copies of the Minister's decision, if any, must be filed with the Registrar of the Tax Court of Canada in the same manner as appeals are filed under subsections 4(3) and (5).

12. The portion of Schedule 20 to the Rules after the second paragraph is replaced by the following:

^* NOTE that three copies of this application accompanied by three copies of a notice of appeal must be filed with the Registrar of the Tax Court of Canada in the same manner as appeals are filed under subsections 4(3) and (5).

TAX COURT OF CANADA

RULES AMENDING THE TAX COURT OF CANADA RULES OF PROCEDURE RESPECTING THE CANADA PENSION PLAN

Notice is hereby given, pursuant to subsection 22(3) (see footnote m) of the Tax Court of Canada Act, that the rules committee of the Tax Court of Canada, pursuant to section 20 (see footnote n) of that Act and subject to the approval of the Governor in Council, proposes to make the annexed Rules Amending the Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan.

Interested persons may make representations concerning the proposed Rules within 60 days after the date of publication of this notice. All such representations must cite the Canada Gazette, Part I, and the date of publication of this notice, and be addressed to the Rules Committee, Tax Court of Canada, 200 Kent Street, Ottawa, Ontario K1A 0M1.

RULES AMENDING THE TAX COURT OF CANADA
RULES OF PROCEDURE RESPECTING THE
CANADA PENSION PLAN

1. Section 2 of the Rules Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan (see footnote 7) is amended by adding the following in alphabetical order:

"electronic filing" means the act of filing by electronic means through the Court's website (www.tcc-cci.gc.ca) any document listed therein. (dépôt électronique)

2. Paragraph 5(5)( c ) of the Rules is replaced by the following:

(c) by sending a copy of the written appeal by fax or by electronic filing to the Registry.

3. The Rules are amended by adding the following after section 5:

FILING OF OTHER DOCUMENTS

5.1 (1) Except as otherwise provided in these rules and unless otherwise directed by the Court, a document may be filed with the Registry

(a) by depositing it;

(b) by sending it by mail or by fax; or

(c) by electronic filing, if the document is listed for that purpose on the Court's website (www.tcc-cci.gc.ca).

(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 of filing; or

(b) in the case of a document filed by electronic filing, the date shown on the acknowledgment of receipt issued by the Court.

(3) Except as otherwise provided in these rules and unless otherwise directed by the Court, where 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.

(4) 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.

(5) Where the Registry has no record of the receipt of a document, it is deemed not to have been filed, unless the Court directs otherwise.

4. (1) The heading before section 6 of the French version of the Rules is replaced by the following:

PROROGATION DU DÉLAI

(2) Section 6 of the Rules is replaced by the following:

6. (1) An application for an order extending the time within which an appeal may be instituted may be in the form set out in Schedule 6.

(2) An application under subsection (1) shall be made by filing with the Registrar, in the same manner as appeals are filed under section 5, three copies of the application accompanied by three copies of the notice of appeal.

(3) No application shall be granted under this section to an applicant unless

(a) the application is made within 90 days after the expiration of 90 days after the day on which the Minister communicated his or her decision to the applicant; and

(b) the applicant demonstrates that

(i) within the initial 90-day period specified in paragraph (a), the applicant

(A) was unable to act or to instruct another to act in the applicant's name, or
(B) had a good faith intention to appeal,

(ii) given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application,

(iii) the application was made as soon as circumstances permitted it to be made, and

(iv) there are reasonable grounds for appealing the decision.

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

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

(6) The application pursuant to subsection (1) is deemed to have been filed on the date of its receipt by the Registry, even if the application is not accompanied by the notice of appeal referred to in subsection (2), provided that the notice of appeal is filed within 30 days after that date or within any reasonable time that the Court establishes.

5. Subsection 9(1) of the Rules is replaced by the following:

9. (1) A person who wishes to intervene in an appeal shall do so by filing with the Registry, in the same manner as appeals are filed under section 5, a notice of intervention that may be in the form set out in Schedule 9.

6. Paragraph 15(2)( a ) of the Rules is repealed.

7. Subsection 24(4) of the Rules is replaced by the following:

(4) A witness, other than a witness who appears to give evidence as an expert, is entitled to be paid by the party who arranged for his or her attendance $75 per day, plus reasonable and proper transportation and living expenses.

8. The portion of Schedule 5 to the Rules after clause C is replaced by the following:

Dated at (city, town or village), this ....... day of ........ 20....

(*) If the Appellant is not represented by counsel or an agent, the address given at the commencement of the notice of appeal shall be the Appellant's address for service.

9. The Rules are amended by adding, after Schedule 5, the Schedule 6 set out in the schedule to these Rules.

10. The portion of Schedule 9 to the Rules after clause C is replaced by the following:

Dated at (city, town or village), this ....... day of ........ 20....

(*) Attention is directed to subsection 9(3) of these rules, which permits Interveners, instead of setting forth a statement of facts and reasons, to rely on the statements of facts and reasons pleaded in the notice of appeal or any other intervention.

(**) If the Intervener is not represented by a counsel or an agent, the address given at the commencement of the notice of intervention shall be the Intervener's address for service.

11. The Rules are amended by replacing the expression "Commissioner of Customs and Revenue" with the expression "Commissioner of Revenue" wherever it occurs in the following provisions:

( a ) subsection 7(2);

( b ) subsection 9(5); and

( c ) paragraph 26(1)( b ).

SCHEDULE
(Section 9)

SCHEDULE 6
(Section 6)

APPLICATION FOR EXTENSION OF TIME WITHIN
WHICH AN APPEAL MAY BE INSTITUTED

TAX COURT OF CANADA

In re the Canada Pension Plan

BETWEEN:

(name)

Applicant,

and

HER MAJESTY THE QUEEN,

Respondent.

APPLICATION FOR EXTENSION OF TIME WITHIN
WHICH AN APPEAL MAY BE INSTITUTED

I HEREBY apply for an order extending the time within which an appeal may be instituted (identify the date the decision to the Minister was communicated to the applicant).

(Here set out the reasons why the appeal to the Court was not instituted before the expiration of 90 days after the day the decision was communicated and any other relevant reasons in support of the application.)^*

(*) NOTE that three copies of this application accompanied by three copies of a notice of appeal must be filed with the Registrar of the Tax Court of Canada in the same manner as appeals are filed under subsections 5(5) and (7).

Footnote a

R.S., c. 51 (4th Supp.), s. 7

Footnote b

S.C. 2002, c. 8, s. 78

Footnote 1

SOR/90-688

Footnote c

R.S., c. 51 (4th Supp.), s. 7

Footnote d

S.C. 2002, c. 8, s. 78

Footnote 2

SOR/90-688

Footnote e

R.S., c. 51 (4th Supp.), s. 7

Footnote f

S.C. 2002, c. 8, s. 78

Footnote 3

SOR/92-42

Footnote g

R.S., c. 51 (4th Supp.), s. 7

Footnote h

S.C. 2002, c. 8, s. 78

Footnote 4

SOR/90-690; SOR/98-8

Footnote i

R.S., c. 51 (4th Supp.), s. 7

Footnote j

S.C. 2002, c. 8, s. 78

Footnote 5

SOR/2004-102

Footnote k

R.S., c. 51 (4th Supp.), s. 7

Footnote l

S.C. 2002, c. 8, s. 78

Footnote 6

SOR/2004-99

Footnote m

R.S., c. 51 (4th Supp.), s. 7

Footnote n

S.C. 2002, c. 8, s. 78

Footnote 7

SOR/90-689

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