Income Tax Act

Version of section 171 from 2004-08-31 to 2013-06-25:

Marginal note:Disposal of Appeal
  •  (1) The Tax Court of Canada may dispose of an appeal by

    • (a) dismissing it; or

    • (b) allowing it and

      • (i) vacating the assessment,

      • (ii) varying the assessment, or

      • (iii) referring the assessment back to the Minister for reconsideration and reassessment.

  • Marginal note:Ecological gifts

    (1.1) On an appeal under subsection 169(1.1), the Tax Court of Canada may confirm or vary the amount determined to be the fair market value of a property and the value determined by the Court is deemed to be the fair market value of the property determined by the Minister of the Environment.

  • (4) [Repealed, 1994, c. 7, Sch. IX, s. 215]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending Acts. R.S., 1985, c. 1 (5th Supp.), s. 171;
  • 1994, c. 7, Sch. IX, s. 215;
  • 2001, c. 17, s. 159.
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