Federal Courts Rules

Marginal note:Summary application under Income Tax Act or Excise Tax Act

• 316.2 (1) Except for rule 359, the procedures set out in Part 7 apply, with any modifications that are required, to a summary application brought under section 231.7 of the Income Tax Act or section 289.1 of the Excise Tax Act.

• Marginal note:Commencing the application

  (2) The application shall be commenced by a notice of summary application in Form 316.2.