Tax Court of Canada Issues Order Allowing Parties to be Served by E-mail
The Tax Court of Canada (“TCC”) recently issued a Practice Direction and Order (the “Order”) allowing parties to proceedings covered by the Tax Court of Canada Rules (General Procedure) to consent to be served by e-mail. The Order can be found here.
The Order provides that where:
- 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);
- the party has not withdrawn their consent by serving and filing a Withdrawal of Consent to Electronic Service (which form is provided in the Order);
- a document is transmitted to the party’s e-mail address listed in the Notice of Consent to Electronic Service; and
- the party acknowledges receipt of the document,
service of the document will be deemed to have occurred on the date the document was sent to the party by e-mail.