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Tax Court of Canada Rules of Procedure respecting the Canada Pension Plan

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

 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 ( 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: 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

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