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Tax Court of Canada Act

Version of section 18.27 from 2013-06-26 to 2024-04-01:


Marginal note:Regulations

 The Governor in Council may make regulations

  • (a) increasing the amount of $25,000 referred to in paragraph 18(1)(a), section 18.1, paragraph 18.11(2)(b), subsection 18.11(3), and sections 18.12 and 18.13 to any amount that does not exceed $50,000;

  • (b) increasing the amount of $50,000 referred to in paragraph 18(1)(b), and sections 18.1, 18.12 and 18.13 to any amount that does not exceed $100,000; and

  • (c) increasing the amount in dispute referred to in paragraphs 18.3002(3)(c) and 18.3008(c) and subparagraph 18.3009(1)(c)(i) to any amount that does not exceed $12,000.

  • R.S., 1985, c. 51 (4th Supp.), s. 5
  • 1990, c. 45, s. 59
  • 1998, c. 19, s. 294
  • 2006, c. 11, s. 31
  • 2013, c. 33, s. 28

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