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Tax Court of Canada Act

Version of section 18.25 from 2003-07-02 to 2024-10-30:


Marginal note:Costs

 If the Minister of National Revenue appeals a judgment referred to in section 18.24, the reasonable and proper costs of the taxpayer in respect of the appeal shall be paid by Her Majesty in right of Canada.

  • R.S., 1985, c. 51 (4th Supp.), s. 5
  • 2002, c. 8, s. 75

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