Tax Court of Canada Act
Marginal note:Costs on application for judicial review
18.3008 Where the Minister of National Revenue makes an application for judicial review in accordance with section 28 of the Federal Court Act of a judgment on an appeal referred to in section 18.3001, the reasonable and proper costs of the person who brought the appeal in respect of the application shall be borne by Her Majesty in right of Canada where the appeal was an appeal for which
(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 amount in dispute does not exceed $25,000 and the aggregate 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.
- 1990, c. 45, s. 61
- 2001, c. 25, s. 108
- 2002, c. 22, ss. 404, 408
- Date modified: