Maximum amounts for Informal Procedure

PRACTICE NOTE NO. 5

These notes are issued for the assistance of litigants in appeals to which the Tax Court of Canada Rules (Informal Procedure) apply.

Maximum amounts for Informal Procedure Regulations:

"Under the Maximum Amounts for Informal Procedure Regulations made by Order in Council PC 1993-1205, dated June 8, 1993 (Canada Gazette Part II, vol. 127, No. 13), 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 Tax Court of Canada Act is increased to $12,000; the amount of $14,000 referred to in paragraph 18(1)(b) and sections 18.1, 18.12 and 18.13 of that Act is increased to $24,000.

These new amounts will apply to appeals instituted under the Income Tax Act on or after September 1, 1993."

August 17, 1993

Raymond P. Guenette

The Registrar of the Court


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Date modified: 2015-09-09