Tax Court of Canada Act

Marginal note:Costs on application for judicial review

18.3008 Where the Minister of National Revenue makes an application for judicial review in accordance with section 28 of the Federal Court Act of a judgment on an appeal referred to in section 18.3001, the reasonable and proper costs of the person who brought the appeal in respect of the application shall be borne by Her Majesty in right of Canada where the appeal was an appeal for which

• (a) in the case of an appeal under Part V.1 of the Customs Act, the amount in dispute was equal to or less than $10,000; and

• (b) in the case of an appeal under Part IX of the Excise Tax Act, the amount in dispute was equal to or less than $7,000 and the aggregate of supplies for the prior fiscal year of that person was equal to or less than $1,000,000.