Government of Canada / Gouvernement du Canada
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Federal Courts Rules

Version of section 316.2 from 2021-06-17 to 2023-05-17:

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

  •  (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.

  • SOR/2013-18, s. 10
  • SOR/2021-151, s. 13
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