🍁 In Simple Terms
The bill is served on a representative of the carrier, in person, by registered mail, by fax with acknowledgement of receipt, or electronically. Registered mail counts as served on the seventh day after mailing. That date matters, because the 30-day window to dispute the assessment runs from service.
Affects: Foreign nationals and permanent residents in Canada
Legal Text: IRPR Regulation 281
(1)The assessment of an administration fee shall be served personally, by registered mail, by facsimile with acknowledgement of receipt or by electronic transmission on a representative of the commercial transporter.
Service effected
(2)Service of the assessment by registered mail is deemed to have been effected on the seventh day after the day on which the assessment was mailed.
In Practice
Related Regulations
Official Source: Justice Canada: IRPR r. 281 (authoritative, may differ from this display)
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