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Tax Court of Canada Act

Version of section 18.12 from 2002-12-31 to 2013-06-25:

Marginal note:Order for general procedure

 Where, before the start of the hearing of an appeal referred to in subsection 18(1), it appears to the Court that

  • (a) the aggregate of all amounts in issue exceeds $12,000, or

  • (b) the amount of the loss in issue exceeds $24,000,

as the case may be, the Court shall order that sections 17.1 to 17.8 apply in respect of the appeal unless the appellant elects to limit the appeal to $12,000 or $24,000, as the case may be.

  • R.S., 1985, c. 51 (4th Supp.), s. 5
  • SOR/93-295, ss. 3, 4

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