Income Tax Act

Marginal note:Disposal of Appeal

• 171 (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.

• Marginal note:Partial disposition of appeal

  (2) If an appeal raises more than one issue, the Tax Court of Canada may, with the consent in writing of the parties to the appeal, dispose of a particular issue by

  • (a) dismissing the appeal with respect to the particular issue; or

  • (b) allowing the appeal with respect to the particular issue and

    • (i) varying the assessment, or

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

• Marginal note:Disposal of remaining issues

  (3) If a particular issue has been disposed of under subsection (2), the appeal with respect to the remaining issues may continue.

• Marginal note:Appeal to Federal Court of Appeal

  (4) If the Tax Court of Canada has disposed of a particular issue under subsection (2), the parties to the appeal may, in accordance with the provisions of the Tax Court of Canada Act or the Federal Courts Act, as they relate to appeals from decisions of the Tax Court of Canada, appeal the disposition to the Federal Court of Appeal as if it were a final judgment of the Tax Court of Canada.