PART I — Income Tax · DIVISION J — Appeals to the Tax Court of Canada and the Federal Court of Appeal

References to Tax Court of Canada

Not yet annotated · Text current to 2026-06-21 · section last amended 2004-08-31

Current text

Where the Minister and a taxpayer agree in writing that a question of law, fact or mixed law and fact arising under this Act, in respect of any assessment, proposed assessment, determination or proposed determination, should be determined by the Tax Court of Canada, that question shall be determined by that Court.

Time during consideration not to count

(2)

The time between the day on which proceedings are instituted in the Tax Court of Canada to have a question determined pursuant to subsection 173(1) and the day on which the question is finally determined shall not be counted in the computation of

(a)

the periods determined under subsection 152(4),

(b)

the time for service of a notice of objection to an assessment under section 165, or

(c)

the time within which an appeal may be instituted under section 169,

for the purpose of making an assessment of the tax payable by the taxpayer who agreed in writing to the determination of the question, for the purpose of serving a notice of objection thereto or for the purpose of instituting an appeal therefrom, as the case may be.

Source: Justice Laws Website. Not an official version.

Historic text

This section has not been amended since the start of the point-in-time record on 31 August 2004.

Earlier versions: Justice Laws point-in-time versions of the Act (from 31 August 2004), and CanLII (under “Versions”). On Justice Laws, each version of section 173 links to the one before it.

Enacting and amending legislation

1970-71-72, c. 63, s. 1“173”; 1984, c. 1, s. 89, c. 45, s. 73; 1988, c. 61, s. 19; 1990, c. 39, s. 45

Text before 2004 is found in the annual Statutes of Canada cited above. Application and coming-into-force provisions are not part of the consolidation; see the amending Acts.

Cross-references

This section refers to

s. 152 s. 165 s. 169

Referred to in

s. 225.1

References are generated from the statutory text and list other sections of the Act only.

Citation

Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 173.