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Tax Court of Canada Rules (Informal Procedure)

Version of section 18.3 from 2007-06-14 to 2014-02-06:

  •  (1) An application for the postponement of a period of suspension of the authority of a registered charity to issue an official receipt referred to in Part XXXV of the Income Tax Regulations may be in the form set out in Schedule 18.3.

  • (2) An application under subsection (1) shall be filed in the same manner as appeals are filed under subsections 4(3) and (5) and shall include a copy of the notice of suspension as well as a copy of the notice of objection filed with the Minister.

  • (3) Unless the Court otherwise determines, it shall dispose of the application within 30 days after its filing on the basis of the representations contained in it and any additional information, if any, that the Court may require, after having given the Minister an opportunity to make representations.

  • SOR/2007-143, s. 7

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