Tax Court of Canada Act
Version of section 18.3001 from 2002-12-31 to 2003-06-30:
Marginal note:Application — Customs Act and Excise Tax Act
18.3001 Subject to section 18.3002, if a person has so elected in the notice of appeal for an appeal under Part V.1 of the Customs Act or Part IX of the Excise Tax Act or at such later time as is provided in the rules of Court, this section and sections 18.3003 to 18.302 apply, with any modifications that the circumstances require.
- 1990, c. 45, s. 61
- 1998, c. 19, s. 296
- 2001, c. 25, s. 104
- Date modified: