When taxpayers decide to file their request through regular mail, they must therefore organize themselves in such a way that the document containing the request is effectively delivered to the Tribunal's clerk before the relevant deadline. A request is not admissible simply because it would have been given to the postal services before the deadline set out by the law (i.e. within 3 months).
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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
