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Tax Court of Canada Act

Version of section 18.29 from 2022-09-01 to 2024-04-01:


Marginal note:Other applications

  •  (1) The provisions of sections 18.14 and 18.15, other than the reference to filing fees, subsection 18.18(1), section 18.19, subsection 18.22(3) and sections 18.23 and 18.24 apply, with any modifications that the circumstances require, in respect of appeals arising under

  • Marginal note:Inconsistent provisions

    (2) Where an appeal arises out of one of the Acts referred to in subsection (1) and that Act contains a provision that is inconsistent with one of the provisions of this Act referred to in that subsection, the provision of the Act out of which the appeal arises prevails to the extent of the inconsistency.

  • Marginal note:Extension of time and postponements of suspensions

    (3) The provisions referred to in subsection (1) also apply, with any modifications that the circumstances require, in respect of applications for

  • Marginal note:Reasons for judgment — extensions of time and postponements

    (4) In respect of an application for an extension of time under the provisions referred to in paragraph (3)(a) or for a postponement referred in paragraph (3)(b), if either party to the application makes a request to the Court for reasons for its judgment, the Court shall give such reasons but those reasons need not be in writing.

  • R.S., 1985, c. 51 (4th Supp.), s. 5
  • 1990, c. 45, s. 60
  • 1991, c. 49, s. 222
  • 1992, c. 24, s. 19
  • 1993, c. 27, s. 221
  • 1994, c. 26, s. 67(E)
  • 1995, c. 18, s. 99, c. 38, s. 7
  • 1996, c. 23, s. 184
  • 1998, c. 19, s. 295
  • 1999, c. 10, s. 47
  • 2000, c. 30, s. 178
  • 2001, c. 25, s. 103
  • 2002, c. 9, ss. 7, 10, c. 22, ss. 400, 408
  • 2005, c. 19, s. 63
  • 2006, c. 11, s. 32, c. 13, s. 122
  • 2009, c. 33, s. 33
  • 2018, c. 12, s. 190
  • 2022, c. 5, s. 22
  • 2022, c. 10, s. 149
  • 2022, c. 10, s. 173

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