Tax Court of Canada Act

Marginal note:Order for general procedure

• 18.12 (1) The Court shall order that sections 17.1 to 17.8 apply in respect of an appeal referred to in subsection 18(1) if, before the start of the hearing of the appeal, it appears to the Court that

  • (a) the aggregate of all amounts in issue exceeds $25,000; or

  • (b) the amount of the loss in issue exceeds $50,000.

• Marginal note:Limitation

  (2) Subsection (1) does not apply if the appellant elects to limit the aggregate of all amounts in issue to $25,000 or the amount of the loss in issue to $50,000, as the case may be.