Tax Court of Canada Act

Marginal note:Application — Excise Act, 2001, Customs Act, and Excise Tax Act

18.3001 Subject to section 18.3002, this section and sections 18.3003, 18.3005 and 18.3008 to 18.302 apply, with any modifications that the circumstances require, to an appeal under

• (a) the Excise Act, 2001 if

  • (i) a person has so elected in the notice of appeal for an appeal under that Act or at such later time as may be provided in the rules of Court, and

  • (ii) the amount in dispute does not exceed $25,000;

• (b) Part V.1 of the Customs Act if a person has so elected in the notice of appeal for an appeal under that Act or at such later time as may be provided in the rules of Court; and

• (c) Part IX of the Excise Tax Act if

  • (i) a person has so elected in the notice of appeal for an appeal under that Act or at such later time as may be provided in the rules of Court, and

  • (ii) the amount in dispute does not exceed $50,000.