Tax Court of Canada Act

Marginal note:Periods excluded

• 18.18 (1) For the purpose of calculating a time limit for the purpose of section 18.16, 18.17 or 18.22,

  • (a) the period beginning on December 21 in any year and ending on January 7 of the next year shall be excluded; and

  • (b) the period during which proceedings are stayed in accordance with subsection 239(4) of the Income Tax Act shall be excluded.

• Marginal note:Calculation of time limits

  (2) For the purpose of calculating a time limit for the purposes of section 18.3003 or 18.3005, the following periods shall be excluded:

  • (a) the period beginning on December 21 in any year and ending on January 7 of the next year; and

  • (b) the period during which proceedings are stayed in accordance with subsection 106(3) of the Customs Act, subsection 219(3) of the Excise Act, 2001 or subsection 327(4) of the Excise Tax Act.