Tax Court of Canada Act
Marginal note:General procedure to apply
18.11 (1) The Court may order, on application of the Attorney General of Canada, that sections 17.1 to 17.8 apply in respect of an appeal referred to in section 18.
Marginal note:When Court must order that general procedure apply
(2) The Court shall grant an application under subsection (1) where
(a) the outcome of the appeal is likely to affect
(i) any other appeal of the appellant, or
(ii) any other assessment or proposed assessment of the appellant, whether or not that assessment or proposed assessment relates to the same taxation year; and
(b) the aggregate of all amounts
(i) in issue in the appeal,
(ii) likely to be affected in the other appeal referred to in subparagraph (a)(i), and
(iii) likely to be affected in the other assessment or proposed assessment referred to in subparagraph (a)(ii),
(3) The Court shall grant an application under subsection (1) where the amount of interest that is in issue in an appeal exceeds $12,000.
Marginal note:Interest accruing
(4) For the purpose of calculating the amount of interest in issue for the purpose of subsection (3), no account shall be taken of any interest that accrues after the date of the notice of assessment that is the subject-matter of the appeal.
Marginal note:Test case
(5) The Court shall grant an application under subsection (1) where it is of the opinion that the issue that is the subject-matter of the appeal is common to a group or class of persons.
(6) The Court may, on making an order under subsection (1), other than an order granting an application pursuant to subsection (2) or (3), order that all reasonable and proper costs of the appellant be borne by Her Majesty in right of Canada.
- R.S., 1985, c. 51 (4th Supp.), s. 5
- 1993, c. 27, s. 217
- SOR/93-295, s. 3
- Date modified: