Tax Court of Canada Act

Marginal note:General procedure to apply

• 18.3002 (1) If the Attorney General of Canada so requests, the Court shall order that

  • (a) in the case of an appeal referred to in paragraph 18.3001(a) or (b), sections 17.1, 17.2 and 17.4 to 17.8 apply to an appeal in respect of which sections 18.3003, 18.3005 and 18.3008 to 18.302 would otherwise apply; and

  • (b) in the case of an appeal referred to in paragraph 18.3001(c), sections 17.1 to 17.8 apply to an appeal in respect of which sections 18.3003, 18.3005 and 18.3008 to 18.302 would otherwise apply.

• Marginal note:Time for request

  (2) A request under subsection (1) shall not be made after sixty days after the day the Registry of the Court transmits to the Minister of National Revenue the notice of appeal unless

  • (a) the Court is satisfied that the Attorney General of Canada became aware of information that justifies the making of the request after the sixty days had elapsed or that the request is otherwise reasonable in the circumstances; or

  • (b) the person who has brought the appeal consents to the making of the request after the sixty days have elapsed.

• Marginal note:Costs

  (3) The Court shall, on making an order under subsection (1), order that all reasonable and proper costs of the person who has brought the appeal be borne by Her Majesty in right of Canada where

  • (a) in the case of an appeal under Part V.1 of the Customs Act, the amount in dispute does not exceed $10,000;

  • (b) in the case of an appeal under the Excise Act, 2001, the total of sales by the person for the prior calendar year did not exceed $1,000,000; and

  • (c) in the case of an appeal under Part IX of the Excise Tax Act, the amount in dispute does not exceed $7,000 and the aggregate of supplies for the prior fiscal year of the person did not exceed $1,000,000.