Maximum Amounts for Informal Procedure Regulations

Contents

His Excellency the Governor General in Council, on the recommendation of the Minister of Justice, pursuant to section 18.27 of the Tax Court of Canada Act, is pleased hereby to make the annexed Regulations increasing the maximum amounts that apply in respect of appeals under the informal procedure.^note

Short Title

1 #

These Regulations may be cited as the Maximum Amounts for Informal Procedure Regulations.

Interpretation

2 #

In these Regulations, Act means the Tax Court of Canada Act. (Loi)

Maximum Amounts

3 #

The amount of $7,000 referred to in paragraph 18(1)(a), section 18.1, subsections 18.11(2) and (3) and sections 18.12 and 18.13 of the Act is increased to $12,000.

4 #

The amount of $14,000 referred to in paragraph 18(1)(b) and sections 18.1, 18.12 and 18.13 of the Act is increased to $24,000.

Application

5 #

Sections 3 and 4 apply in respect of appeals instituted on or after September 1, 1993.

Federal laws of Canada reproduced under the Reproduction of Federal Law Order (SI/97-5); not the official version. Source: Justice Laws Website.