Tax Court of Canada Act

Marginal note:Other applications

• 18.29 (1) The provisions of section 18.14, subsections 18.15(1) and (2), paragraph 18.15(3)(a), subsections 18.15(3.1) to (3.3) and (4), paragraph 18.18(1)(a), section 18.19, subsection 18.22(3) and sections 18.23 and 18.24 apply, with such modifications as the circumstances require, in respect of appeals arising under

  • (a) Part I of the Canada Pension Plan;

  • (b) Parts IV and VII of the Employment Insurance Act;

  • (c) the Old Age Security Act, to the extent that a ground of the appeal involves a decision or determination as to income; and

  • (d) the War Veterans Allowance Act, or Part XI of the Civilian War-related Benefits Act from an adjudication of the Veterans Review and Appeal Board as to what constitutes income or as to the source of income.

• Marginal note:Inconsistent provisions

  (2) Where an appeal arises out of one of the Acts referred to in subsection (1) and that Act contains a provision that is inconsistent with one of the provisions of this Act referred to in that subsection, the provision of the Act out of which the appeal arises prevails to the extent of the inconsistency.

• Marginal note:Extensions of time

  (3) The provisions referred to in subsection (1) also apply, with any modifications that the circumstances require, in respect of applications for extensions of time under section 45 or 47 of the Air Travellers Security Charge Act, section 97.51 or 97.52 of the Customs Act, section 166.2 or 167 of the Income Tax Act, section 304 or 305 of the Excise Tax Act, subsection 103(1) of the Employment Insurance Act, subsection 28(1) of the Canada Pension Plan or section 33.2 of the Cultural Property Export and Import Act.

• Marginal note:Reasons for judgment

  (4) In respect of an application for an extension of time under the provisions referred to in subsection (3), if either party to the application makes a request to the Court for reasons for its judgment, the Court shall give such reasons but those reasons need not be in writing.