Income Tax Act
Marginal note:Notice to Deputy Minister
170 (1) Where an appeal is made to the Tax Court of Canada under section 18 of the Tax Court of Canada Act, the Court shall forthwith send a copy of the notice of the appeal to the office of the Commissioner of Revenue.
Marginal note:Notice, etc., to be forwarded to Tax Court of Canada
(2) Forthwith after receiving notice under subsection 170(1) of an appeal, the Commissioner of Revenue shall forward to the Tax Court of Canada copies of all returns, notices of assessment, notices of objection and notification, if any, that are relevant to the appeal.
- NOTE: Application provisions are not included in the consolidated text;
- see relevant amending Acts. R.S., 1985, c. 1 (5th Supp.), s. 170;
- 1994, c. 13, s. 7;
- 1999, c. 17, s. 167;
- 2005, c. 38, s. 140.
- Date modified: