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Tax Court of Canada Act

Version of section 18.22 from 2003-07-02 to 2024-04-01:

Marginal note:Time for judgment

  •  (1) The Court shall, other than in exceptional circumstances, render judgment on an appeal referred to in section 18 not later than ninety days after the day on which the hearing is concluded.

  • Marginal note:Definition of exceptional circumstances

    (2) For the purposes of subsection (1), exceptional circumstances includes circumstances in which written material that the Court requires in order to render a judgment was not received in time to permit the Court to consider it and to render judgment within the time limit imposed by that subsection.

  • Marginal note:Copy of decision

    (3) On the disposition of an appeal referred to in section 18, a copy of the decision and written reasons for the decision, if any, shall be forwarded by registered mail to the Minister of National Revenue and to each party to the appeal.

  • R.S., 1985, c. 51 (4th Supp.), s. 5
  • 1993, c. 27, s. 220
  • 2002, c. 8, s. 74

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