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Tax Court of Canada Act

Version of section 18.32 from 2003-07-01 to 2006-12-13:


Marginal note:Idem

  •  (1) Where an application has been made under section 174 of the Income Tax Act for the determination of a question of law, fact or mixed law and fact in respect of two or more taxpayers, the application or determination of the question shall, subject to section 18.33, be determined in accordance with sections 17.1 to 17.8, with such modifications as the circumstances require.

  • Marginal note:Provisions applicable to determination of a question

    (2) If an application has been made under section 52 of the Air Travellers Security Charge Act, section 205 of the Excise Act, 2001 or section 311 of the Excise Tax Act for the determination of a question, the application or determination of the question shall, subject to section 18.33, be determined in accordance with sections 17.1, 17.2 and 17.4 to 17.8, with any modifications that the circumstances require.

  • R.S., 1985, c. 51 (4th Supp.), s. 5
  • 1990, c. 45, s. 63
  • 2002, c. 9, ss. 9, 10, c. 22, s. 407

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