{"id":6283,"date":"2022-03-02T08:58:49","date_gmt":"2022-03-02T16:58:49","guid":{"rendered":"https:\/\/www.thor.ca\/?post_type=tax_alert&#038;p=6283"},"modified":"2025-02-21T12:29:37","modified_gmt":"2025-02-21T20:29:37","slug":"tax-court-of-canada-issues-order-allowing-parties-to-be-served-by-e-mail","status":"publish","type":"post","link":"https:\/\/www.thor.ca\/blog\/2022\/03\/tax-court-of-canada-issues-order-allowing-parties-to-be-served-by-e-mail\/","title":{"rendered":"Tax Court of Canada Issues Order Allowing Parties to be Served by E-mail"},"content":{"rendered":"<p>The Tax Court of Canada (\u201c<strong>TCC<\/strong>\u201d) recently issued a Practice Direction and Order (the \u201c<strong>Order<\/strong>\u201d) allowing parties to proceedings covered by the <em>Tax Court of Canada Rules (General Procedure) <\/em>to consent to be served by e-mail. The Order can be found <a href=\"https:\/\/www.tcc-cci.gc.ca\/Content\/assets\/pdf\/base\/Practice-Direction-and-Order-February-3-2022.pdf\">here<\/a>.<\/p>\n<p>The Order provides that where:<\/p>\n<ul>\n<li>a party to a proceeding has consented to electronic service by serving and filing a Notice of Consent to Electronic Service (which form is provided in the Order);<\/li>\n<li>the party has not withdrawn their consent by serving and filing a Withdrawal of Consent to Electronic Service (which form is provided in the Order);<\/li>\n<li>a document is transmitted to the party\u2019s e-mail address listed in the Notice of Consent to Electronic Service; and<\/li>\n<li>the party acknowledges receipt of the document,<\/li>\n<\/ul>\n<p>service of the document will be deemed to have occurred on the date the document was sent to the party by e-mail.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Tax Court of Canada (\u201c<strong>TCC<\/strong>\u201d) recently issued a Practice Direction and Order (the \u201c<strong>Order<\/strong>\u201d) allowing parties to proceedings covered by the <em>Tax Court of Canada Rules (General Procedure) <\/em>to consent to be served by e-mail. The Order can be&hellip;<\/p>\n","protected":false},"author":66,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[53],"tags":[],"class_list":["post-6283","post","type-post","status-publish","format-standard","hentry","category-tax-alerts"],"_links":{"self":[{"href":"https:\/\/www.thor.ca\/blog\/wp-json\/wp\/v2\/posts\/6283","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.thor.ca\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.thor.ca\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.thor.ca\/blog\/wp-json\/wp\/v2\/users\/66"}],"replies":[{"embeddable":true,"href":"https:\/\/www.thor.ca\/blog\/wp-json\/wp\/v2\/comments?post=6283"}],"version-history":[{"count":1,"href":"https:\/\/www.thor.ca\/blog\/wp-json\/wp\/v2\/posts\/6283\/revisions"}],"predecessor-version":[{"id":7268,"href":"https:\/\/www.thor.ca\/blog\/wp-json\/wp\/v2\/posts\/6283\/revisions\/7268"}],"wp:attachment":[{"href":"https:\/\/www.thor.ca\/blog\/wp-json\/wp\/v2\/media?parent=6283"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.thor.ca\/blog\/wp-json\/wp\/v2\/categories?post=6283"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.thor.ca\/blog\/wp-json\/wp\/v2\/tags?post=6283"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}