Tax Court of Canada Act

Marginal note:Idem

• 2.2 (1) For the purposes of this Act, the aggregate of supplies for the prior fiscal year of a person means the total value of all supplies, within the meaning of Part IX of the Excise Tax Act, made by the person in the last complete fiscal year, within the meaning of that Part, that ended at least six months before the day the notice of appeal for a particular appeal of that person was filed.

• Marginal note:Definition of amount in dispute

  (2) For the purposes of this Act, the amount in dispute in an appeal means

  • (a ) in the case of an appeal under Part V.1 of the Customs Act, the total of all amounts assessed by the Minister of National Revenue under section 97.44 of that Act;

  • (b) in the case of an appeal under the Excise Act, 2001,

    • (i) the amount of duty, refund or relief that is in issue in the appeal,

    • (ii) any interest under that Act that is in issue in the appeal, and

    • (iii) any amount of duty, refund or relief under that Act, that is likely to be affected by the appeal in any other appeal, assessment or proposed assessment of the person who has brought the appeal; and

  • (c) in the case of an appeal under Part IX of the Excise Tax Act,

    • (i) the amount of tax, net tax and rebate, within the meaning of that Part, that is in issue in the appeal,

    • (ii) any interest or penalty under that Part that is in issue in the appeal, and

    • (iii) any amount of tax, net tax or rebate, within the meaning of that Part, that is likely to be affected by the appeal in any other appeal, assessment or proposed assessment of the person who has brought the appeal.