Tax Court of Canada Act

Marginal note:Order for general procedure

18.12 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.