Tax Court of Canada Act

Marginal note:Order at hearing

18.13 Where, after the hearing of an appeal referred to in subsection 18(1) has started but before a judgment is rendered on the appeal, it appears to the Court that

• (a) the aggregate of all amounts in issue exceeds $12,000, or

• (b) the amount of loss in issue exceeds $24,000,

as the case may be, the Court shall, on motion of either party or of its own motion, order that sections 17.1 to 17.8 apply with respect to the appeal unless the appellant elects to limit the appeal to $12,000 or $24,000, as the case may be, or unless the amount of the excess is too small to justify a re-hearing in accordance with the general procedure, taking into account the inconvenience and expense that would result to the parties and the interests of justice and fairness.