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

Institution of appeals

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

Current text

An appeal to the Tax Court of Canada under this Act, other than one referred to in section 18 of the Tax Court of Canada Act, shall be instituted in the manner set out in that Act or in any rules made under that Act.

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 175 links to the one before it.

Enacting and amending legislation

R.S., 1985, c. 1 (5th Supp.), s. 175; 1994, c. 7, Sch. VIII, s. 101

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. 18

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. 175.