Tax Court of Canada Act
Version of section 18.31 from 2003-07-01 to 2006-12-13:
Marginal note:General procedure
18.31 (1) Where an application has been made under section 173 of the Income Tax Act for the determination of a question of law, fact or mixed law and fact, sections 17.1 to 17.8 apply, with such modifications as the circumstances require, in respect of the determination of the question.
Marginal note:Determination of a question
(2) If it is agreed under section 51 of the Air Travellers Security Charge Act, section 97.58 of the Customs Act, section 204 of the Excise Act, 2001 or section 310 of the Excise Tax Act that a question should be determined by the Court, sections 17.1, 17.2 and 17.4 to 17.8 apply, with any modifications that the circumstances require, in respect of the determination of the question.
- R.S., 1985, c. 51 (4th Supp.), s. 5
- 1990, c. 45, s. 62
- 2001, c. 25, s. 110
- 2002, c. 9, ss. 8, 10, c. 22, ss. 406, 408
- Date modified: