Marginal note:Notice to Commissioner
308 (1) Where an appeal is made to the Tax Court under section 18.3001 of the Tax Court of Canada Act, the Court shall forthwith send a copy of the notice of appeal to the office of the Commissioner.
Marginal note:Notice, etc., forwarded to Tax Court
(2) Forthwith after receiving notice under subsection (1) of an appeal, the Commissioner shall forward to the Tax Court and the appellant copies of all returns, applications, notices of assessment, notices of objection and notifications, if any, that are relevant to the appeal and, on being so forwarded, those copies shall form part of the record before the Tax Court in an appeal under section 18.3001 of the Tax Court of Canada Act and are evidence of the existence of the documents and of the making of the statements contained in them.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- 1990, c. 45, s. 12
- 1999, c. 17, s. 155
- Date modified: