Income Tax Act

Marginal note:Appeals to Federal Court of Appeal

• 180 (1) An appeal to the Federal Court of Appeal pursuant to subsection 172(3) may be instituted by filing a notice of appeal in the Court within 30 days from

  • (a) the time the decision of the Minister to refuse the application for registration or for a certificate of exemption, to revoke the registration, to designate or to refuse to designate was mailed, or otherwise communicated in writing, by the Minister to the party instituting the appeal,

  • (b) the mailing of notice to the registered charity or registered Canadian amateur athletic association under subsection 149.1(2), 149.1(3), 149.1(4) or 149.1(4.1) or 168(1),

  • (c) the mailing of notice to the administrator of the registered pension plan under subsection 147.1(11),

  • (c.1) the sending of a notice to a promoter of a registered education savings plan under subsection 146.1(12.1), or

  • (d) the time the decision of the Minister to refuse the application for acceptance of the amendment to the registered pension plan was mailed, or otherwise communicated in writing, by the Minister to any person,

  as the case may be, or within such further time as the Court of Appeal or a judge thereof may, either before or after the expiration of those 30 days, fix or allow.

• Marginal note:No jurisdiction in a Tax Court of Canada or Federal Court

  (2) Neither the Tax Court of Canada nor the Federal Court has jurisdiction to entertain any proceeding in respect of a decision of the Minister from which an appeal may be instituted under this section.

• Marginal note:Summary disposition of appeal

  (3) An appeal to the Federal Court of Appeal instituted under this section shall be heard and determined in a summary way.