Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada

Search

Tax Court of Canada Act

Version of section 17.3 from 2013-06-26 to 2022-07-13:


Marginal note:Examinations for discovery — Income Tax Act

  •  (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.

  • R.S., 1985, c. 51 (4th Supp.), s. 5
  • 1993, c. 27, s. 216
  • 2013, c. 33, s. 23
Date modified: