A party who files an appeal under the General Procedure must pay the following filing fees at the time of filing the appeal:
- where the amount in issue is less than $50,000 -- the fee is $250;
- where the amount in issue is $50,000 or more but less than $150,000 - the fee is $400;
- where the amount in issue is $150,000 or more -- the fee is $550.
Cheques must be made in Canadian funds payable to the Receiver General for Canada. If the notice of appeal is filed in person, a debit card may also be used.
There is no filing fee to appeal under the Informal Procedure.