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Tax Court of Canada Act

Version of section 18.27 from 2002-12-31 to 2006-12-13:


Marginal note:Regulations

 The Governor in Council may make regulations

  • (a) increasing the amount of $7,000 referred to in paragraph 18(1)(a), section 18.1, subsections 18.11(2) and (3) and sections 18.12 and 18.13 to any amount that does not exceed $12,000;

  • (b) increasing the amount of $14,000 referred to in paragraph 18(1)(b) and sections 18.1, 18.12 and 18.13 to any amount that does not exceed $24,000;

  • (c) increasing the amount of $7,000 referred to in paragraphs 18.3002(3)(a), 18.3008(a) and 18.3009(1)(a) to any amount that does not exceed $12,000; and

  • (d) varying the amount of $100 referred to in paragraph 18.15(3)(b).

  • R.S., 1985, c. 51 (4th Supp.), s. 5
  • 1990, c. 45, s. 59
  • 1998, c. 19, s. 294

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