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:Procedure

17.7 A party wishing to appeal to the Federal Court of Appeal from a judgment of the Court in a proceeding in respect of which this section applies shall give notice of appeal to the Registry of the Federal Court of Appeal and all provisions of the Federal Courts Act and the rules made under that Act governing appeals to the Federal Court of Appeal apply, with any modifications that the circumstances require, in respect of the appeal.

  • R.S., 1985, c. 51 (4th Supp.), s. 5;
  • 2002, c. 8, s. 72.
Previous Version
Marginal note:Fees to be paid to Receiver General

17.8 All fees payable to the Registry under this Act in respect of any proceeding in respect of which this section applies shall be paid into the Consolidated Revenue Fund, except that where the Minister of Justice has entered into an arrangement whereby such fees are collected by an official of a provincial court, the fees so collected may be dealt with in accordance with the arrangement.

  • R.S., 1985, c. 51 (4th Supp.), s. 5.

Informal Procedure

Marginal note:Application — Income Tax Act

  • 18. (1) The provisions of sections 18.1 to 18.28 apply in respect of appeals under the Income Tax Act where a taxpayer has so elected in the taxpayer’s notice of appeal or at such later time as may be provided in the rules of Court, and

    • (a) the aggregate of all amounts in issue is equal to or less than $12,000; or

    • (b) the amount of the loss that is determined under subsection 152(1.1) of that Act and that is in issue is equal to or less than $24,000.

  • Marginal note:Other appeals — Income Tax Act

    (2) The provisions of sections 18.1 to 18.28 also apply in respect of an appeal, on a taxpayer’s election in the taxpayer’s notice of appeal or at any later time as may be provided in the rules of the Court, if the only subject-matter of the appeal is

    • (a) an amount of interest assessed under the Income Tax Act; or

    • (b) the validity of a suspension referred to in subsection 188.2(2) of that Act.

  • R.S., 1985, c. T-2, s. 18;
  • R.S., 1985, c. 51 (4th Supp.), s. 5;
  • SOR/93-295, ss. 3, 4;
  • 2005, c. 19, s. 62.
Previous Version
Marginal note:Limit

18.1 Every judgment that allows an appeal referred to in subsection 18(1) shall be deemed to include a statement that the aggregate of all amounts in issue not be reduced by more than $12,000 or that the amount of the loss in issue not be increased by more than $24,000, as the case may be.

  • R.S., 1985, c. 51 (4th Supp.), s. 5;
  • SOR/93-295, ss. 3, 4.