Tax Court of Canada Act
18.1 Every judgment that allows an appeal referred to in subsection 18(1) shall be deemed to include a statement that the aggregate of all amounts in issue not be reduced by more than $12,000 or that the amount of the loss in issue not be increased by more than $24,000, as the case may be.
- R.S., 1985, c. 51 (4th Supp.), s. 5
- SOR/93-295, ss. 3, 4
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