• 20. (1) The portion of subsection 225.1(7) of the Act before paragraph (a) is replaced by the following:

  • Marginal note:One-half collection

    (7) If an amount has been assessed under this Act in respect of a corporation for a taxation year in which it was a large corporation, or in respect of a particular amount claimed under section 110.1 or 118.1 where the particular amount was claimed in respect of a tax shelter, then subsections (1) to (4) do not limit any action of the Minister to collect

• (2) Subsection (1) applies in respect of amounts assessed for taxation years that end after 2012.

• 21. (1) The portion of subsection 231.2(3) of the Act before paragraph (a) is replaced by the following:

  • Marginal note:Judicial authorization

    (3) A judge of the Federal Court may, on application by the Minister and subject to any conditions that the judge considers appropriate, authorize the Minister to impose on a third party a requirement under subsection (1) relating to an unnamed person or more than one unnamed person (in this section referred to as the “group”) if the judge is satisfied by information on oath that

• (2) Subsections 231.2(4) to (6) of the Act are repealed.

• (3) Subsections (1) and (2) apply to applications made by the Minister of National Revenue after the day on which this Act receives royal assent.

R.S., c. T-2Tax Court of Canada Act

Marginal note:2002, c. 22, s. 408(6)

• 22. (1) Subparagraph 2.2(2)(c)(ii) of the Tax Court of Canada Act is replaced by the following:

  • (ii) any penalty under that Part that is in issue in the appeal, and

• (2) Subsection (1) applies with respect to appeals for which a notice of appeal is filed with the Tax Court of Canada after the day on which this Act receives royal assent.

Marginal note:R.S., c. 51 (4th Supp.), s. 5; 1993, c. 27, s. 216(1)

• 23. (1) Section 17.3 of the Act is replaced by the following:

  Marginal note:Examinations for discovery — Income Tax Act

  • 17.3 (1) If the aggregate of all amounts in issue in an appeal under the Income Tax Act is $50,000 or less, or if the amount of the loss that is determined under subsection 152(1.1) of that Act and that is in issue is $100,000 or less, an oral examination for discovery is not to be held unless the parties consent to it or unless one of the parties applies for it and the Court is of the opinion that the case could not properly be conducted without that examination for discovery.

  • Marginal note:Examinations for discovery — Excise Tax Act

    (2) If the amount in dispute in an appeal under Part IX of the Excise Tax Act is $50,000 or less, an oral examination for discovery is not to be held unless the parties consent to it or unless one of the parties applies for it and the Court is of the opinion that the case could not properly be conducted without that examination for discovery.

  • Marginal note:Consideration on application

    (3) In considering an application under subsection (1) or (2), the Court may consider the extent to which the appeal is likely to affect any other appeal of the party who instituted the appeal or relates to an issue that is common to a group or class of persons.

  • Marginal note:Mandatory examination

    (4) The Court shall order an oral examination for discovery in an appeal referred to in subsection (1) or (2), on the request of one of the parties, if the party making the request agrees to submit to an oral examination for discovery by the other party and to pay the costs in respect of that examination for discovery of that other party in accordance with the tariff of costs set out in the rules of Court.

• (2) Subsection (1) applies with respect to appeals for which a notice of appeal is filed with the Tax Court of Canada after the day on which this Act receives royal assent.

Marginal note:R.S., c. 51 (4th Supp.) s. 5; SOR/93-295, ss. 3 and 4

• 24. (1) Paragraphs 18(1)(a) and (b) of the Act are replaced by the following:

  • (a) the aggregate of all amounts in issue is equal to or less than $25,000; or

  • (b) the amount of the loss that is determined under subsection 152(1.1) of that Act and that is in issue is equal to or less than $50,000.

• (2) Subsection (1) applies with respect to appeals for which a notice of appeal is filed with the Tax Court of Canada after the day on which this Act receives royal assent.

Marginal note:R.S., c. 51 (4th Supp.) s. 5; SOR/93-295, ss. 3 and 4

• 25. (1) Section 18.1 of the Act is replaced by the following:

  Marginal note:Limit

  18.1 Every judgment that allows an appeal referred to in subsection 18(1) is deemed to include a statement that the aggregate of all amounts in issue not be reduced by more than $25,000 or that the amount of the loss in issue not be increased by more than $50,000, as the case may be.

• (2) Subsection (1) applies with respect to appeals for which a notice of appeal is filed with the Tax Court of Canada after the day on which this Act receives royal assent.

Marginal note:R.S., c. 51 (4th Supp.) s. 5; SOR/93-295, s. 3

• 26. (1) The portion of paragraph 18.11(2)(b) of the Act after subparagraph (iii) is replaced by the following:

  exceeds $25,000.

• Marginal note:R.S., c. 51 (4th Supp.) s. 5; SOR/93-295, s. 3

  (2) Subsection 18.11(3) of the Act is replaced by the following:

  • Marginal note:General procedure applies — interest exceeding $25,000

    (3) The Court shall grant an application under subsection (1) if the amount of interest that is in issue in an appeal exceeds $25,000.

• (3) Subsections (1) and (2) apply with respect to appeals for which a notice of appeal is filed with the Tax Court of Canada after the day on which this Act receives royal assent.

Marginal note:R.S., c. 51 (4th Supp.) s. 5; SOR/93-295, ss. 3 and 4

• 27. (1) Sections 18.12 and 18.13 of the Act are replaced by the following:

  Marginal note:Order for general procedure

  • 18.12 (1) The Court shall order that sections 17.1 to 17.8 apply in respect of an appeal referred to in subsection 18(1) if, before the start of the hearing of the appeal, it appears to the Court that

    • (a) the aggregate of all amounts in issue exceeds $25,000; or

    • (b) the amount of the loss in issue exceeds $50,000.

  • Marginal note:Limitation

    (2) Subsection (1) does not apply if the appellant elects to limit the aggregate of all amounts in issue to $25,000 or the amount of the loss in issue to $50,000, as the case may be.

  Marginal note:Order at hearing

  • 18.13 (1) The Court shall, on motion of either party or of its own motion, order that sections 17.1 to 17.8 apply with respect to an appeal referred to in subsection 18(1) if, after the hearing of the appeal has started but before a judgment is rendered on the appeal, it appears to the Court that

    • (a) the aggregate of all amounts in issue exceeds $25,000; or

    • (b) the amount of loss in issue exceeds $50,000.

  • Marginal note:Limitation

    (2) Subsection (1) does not apply if

    • (a) the appellant elects to limit the aggregate of all amounts in issue to $25,000 or the amount of the loss in issue to $50,000, as the case may be; or

    • (b) the amount of the excess is too small to justify a re-hearing in accordance with the general procedure, taking into account the inconvenience and expense that would result to the parties and the interests of justice and fairness.

• (2) Subsection (1) applies with respect to appeals for which a notice of appeal is filed with the Tax Court of Canada after the day on which this Act receives royal assent.

Marginal note:2006, c. 11, s. 31

28. Section 18.27 of the Act is replaced by the following:

Marginal note:2002, c. 22, s. 408(11)

• 29. (1) Section 18.3001 of the Act is replaced by the following:

  Marginal note:Application — Excise Act, 2001, Customs Act, and Excise Tax Act

  18.3001 Subject to section 18.3002, this section and sections 18.3003, 18.3005 and 18.3008 to 18.302 apply, with any modifications that the circumstances require, to an appeal under

  • (a) the Excise Act, 2001 if

    • (i) a person has so elected in the notice of appeal for an appeal under that Act or at such later time as may be provided in the rules of Court, and

    • (ii) the amount in dispute does not exceed $25,000;

  • (b) Part V.1 of the Customs Act if a person has so elected in the notice of appeal for an appeal under that Act or at such later time as may be provided in the rules of Court; and

  • (c) Part IX of the Excise Tax Act if

    • (i) a person has so elected in the notice of appeal for an appeal under that Act or at such later time as may be provided in the rules of Court, and

    • (ii) the amount in dispute does not exceed $50,000.

  Marginal note:Limit — Excise Act, 2001

  18.30011 Every judgment that allows an appeal referred to in paragraph 18.3001(a) is deemed to include a statement that the amount in dispute not be reduced by more than $25,000.

  Marginal note:Limit — Excise Tax Act

  18.30012 Every judgment that allows an appeal referred to in paragraph 18.3001(c) is deemed to include a statement that the amount in dispute not be reduced by more than $50,000.

• (2) Subsection (1) applies with respect to appeals for which a notice of appeal is filed with the Tax Court of Canada after the day on which this Act receives royal assent.