Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.))

Act current to 2013-05-20 and last amended on 2013-03-01. Previous Versions

Marginal note:Institution of appeals

175. An appeal to the Tax Court of Canada under this Act, other than one referred to in section 18 of the Tax Court of Canada Act, shall be instituted in the manner set out in that Act or in any rules made under that Act.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 1 (5th Supp.), s. 175;
  • 1994, c. 7, Sch. VIII, s. 101.
Marginal note:Notice, etc., to be forwarded to Tax Court of Canada

  • 176. (1) As soon as is reasonably practicable after receiving notice of an appeal to the Tax Court of Canada, other than one referred to in section 18 of the Tax Court of Canada Act, the Minister shall cause to be transmitted to the Tax Court of Canada and to the appellant, copies of all returns, notices of assessment, notices of objection and notifications, if any, that are relevant to the appeal.

  • Marginal note:Documents to be transferred to Federal Court of Appeal

    (2) As soon as is reasonably practicable after receiving notice of an appeal to the Federal Court of Appeal in respect of which section 180 applies, the Minister shall cause to be transmitted to the registry of that Court copies of all documents that are relevant to the decision of the Minister appealed from.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 1 (5th Supp.), s. 176;
  • 2002, c. 8, s. 149.
Marginal note:Hearings in camera

179. Proceedings in the Federal Court of Appeal under this Division may, on the application of the taxpayer, be held in camera if the taxpayer establishes to the satisfaction of the Court that the circumstances of the case justify in camera proceedings.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 1 (5th Supp.), s. 179;
  • 2002, c. 8, s. 184.
Marginal note:No reasonable grounds for appeal

179.1 Where the Tax Court of Canada disposes of an appeal by a taxpayer in respect of an amount payable under this Part or where such an appeal has been discontinued or dismissed without trial, the Court may, on the application of the Minister and whether or not it awards costs, order the taxpayer to pay to the Receiver General an amount not exceeding 10% of any part of the amount that was in controversy in respect of which the Court determines that there were no reasonable grounds for the appeal, if in the opinion of the Court one of the main purposes for instituting or maintaining any part of the appeal was to defer the payment of any amount payable under this Part.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 1 (5th Supp.), s. 179.1;
  • 1994, c. 7, Sch. VIII, s. 102.