Tax Court of Canada Act

Marginal note:Order at hearing

• 18.13 (1) The Court shall, on motion of either party or of its own motion, order that sections 17.1 to 17.8 apply with respect to an appeal referred to in subsection 18(1) if, after the hearing of the appeal has started but before a judgment is rendered on the appeal, it appears to the Court that

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

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

• Marginal note:Limitation

  (2) Subsection (1) does not apply if

  • (a) 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; or

  • (b) the amount of the excess is too small to justify a re-hearing in accordance with the general procedure, taking into account the inconvenience and expense that would result to the parties and the interests of justice and fairness.