Tax Court of Canada Act (R.S.C., 1985, c. T-2)

Act current to 2012-05-02 and last amended on 2010-01-01. Previous Versions

Marginal note:Provisions to apply

18.302 The provisions of sections 18.14 and 18.15, subsections 18.16(5) and 18.17(2) and sections 18.19 to 18.24 and 18.28 apply, with such modifications as the circumstances require, in respect of appeals referred to in section 18.3001.

  • 1993, c. 27, s. 224.

References

Marginal note:General procedure

  • 18.31 (1) Where an application has been made under section 173 of the Income Tax Act for the determination of a question of law, fact or mixed law and fact, sections 17.1 to 17.8 apply, with such modifications as the circumstances require, in respect of the determination of the question.

  • Marginal note:Determination of a question

    (2) If it is agreed under section 51 of the Air Travellers Security Charge Act, section 97.58 of the Customs Act, section 204 of the Excise Act, 2001, section 310 of the Excise Tax Act or section 62 of the Softwood Lumber Products Export Charge Act, 2006 that a question should be determined by the Court, sections 17.1, 17.2 and 17.4 to 17.8 apply, with any modifications that the circumstances require, in respect of the determination of the question.

  • R.S., 1985, c. 51 (4th Supp.), s. 5;
  • 1990, c. 45, s. 62;
  • 2001, c. 25, s. 110;
  • 2002, c. 9, ss. 8, 10, c. 22, ss. 406, 408;
  • 2006, c. 13, s. 123.
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Marginal note:Idem

  • 18.32 (1) Where an application has been made under section 174 of the Income Tax Act for the determination of a question of law, fact or mixed law and fact in respect of two or more taxpayers, the application or determination of the question shall, subject to section 18.33, be determined in accordance with sections 17.1 to 17.8, with such modifications as the circumstances require.

  • Marginal note:Provisions applicable to determination of a question

    (2) If an application has been made under section 52 of the Air Travellers Security Charge Act, section 205 of the Excise Act, 2001, section 311 of the Excise Tax Act or section 63 of the Softwood Lumber Products Export Charge Act, 2006 for the determination of a question, the application or determination of the question shall, subject to section 18.33, be determined in accordance with sections 17.1, 17.2 and 17.4 to 17.8, with any modifications that the circumstances require.

  • R.S., 1985, c. 51 (4th Supp.), s. 5;
  • 1990, c. 45, s. 63;
  • 2002, c. 9, ss. 9, 10, c. 22, s. 407;
  • 2006, c. 13, s. 124.
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