Tax Court of Canada Act

Version of section 18 from 2005-05-13 to 2013-06-25:


Marginal note:Application — Income Tax Act

  •  (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:Other appeals — Income Tax Act

    (2) The provisions of sections 18.1 to 18.28 also apply in respect of an appeal, on a taxpayer’s election in the taxpayer’s notice of appeal or at any later time as may be provided in the rules of the Court, if the only subject-matter of the appeal is

    • (a) an amount of interest assessed under the Income Tax Act; or

    • (b) the validity of a suspension referred to in subsection 188.2(2) of that Act.

  • R.S., 1985, c. T-2, s. 18
  • R.S., 1985, c. 51 (4th Supp.), s. 5
  • SOR/93-295, ss. 3, 4
  • 2005, c. 19, s. 62
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