PRACTICE NOTE NO. 4 (amended)
This note amends Practice Note No. 4, which was issued on September 29, 1992, and amended on September 8, 2000.
The Tax Court of Canada sits on a regular basis or as required at the following locations to hear and determine references and appeals on matters arising under the Income Tax Act , Part IX of the Excise Tax Act (GST), Employment Insurance Act, Canada Pension Plan , Old Age Security Act , Petroleum and Gas Revenue Tax Act, Cultural Property Export and Import Act, Customs Act (Part V.1), Air Travellers Security Charge Act, Excise Act, 2001, Softwood Lumber Products Export Charge Act, 2006, and to hear and determine appeals on matters arising under the War Veterans Allowance Act and the Civilian War-related Benefits Act and referred to in section 33 of the Veterans Review and Appeal Board Act.
Upon application, the Court will consider sitting at other locations if circumstances so warrant.
PRINCE EDWARD ISLAND
Sault Ste. Marie
This practice note is effective the January 1, 2007.
Dated this 21st day of December 2006.
Donald G.H. Bowman