Marginal note:Application — Income Tax Act
18 (1) The provisions of sections 18.1 to 18.28 apply in respect of appeals under the Income Tax Act where a taxpayer has so elected in the taxpayer’s notice of appeal or at such later time as may be provided in the rules of Court, and
(a) the aggregate of all amounts in issue is equal to or less than $12,000; 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 $24,000.
Marginal note:Idem
(2) The provisions of sections 18.1 to 18.28 also apply where a taxpayer has so elected in the taxpayer’s notice of appeal, or at such later time as may be provided in the rules of Court, and the only subject-matter of the appeal is an amount of interest assessed under the Income Tax Act.
- R.S., 1985, c. T-2, s. 18
- R.S., 1985, c. 51 (4th Supp.), s. 5
- SOR/93-295, ss. 3, 4
- Date modified: