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(1)Notwithstanding section 31, an appeal lies to the Tax Court of Canada from any decision of an appeal panel as to income or as to the source of income, for the purposes of the War Veterans Allowance Act or Part XI of the Civilian War-related Benefits Act, of
(a)a person or their spouse, or both; or
(b)a person or their common-law partner, or both.
Federal laws of Canada reproduced under the Reproduction of Federal Law Order (SI/97-5); not the official version. Source: Justice Laws Website.