| URL: | http://www.canlii.org/ca/sta/t-2/sec18.12.html |
Tax Court of Canada Act
PROCEEDINGS BEFORE THE COURT
Informal Procedure
18.12 Where, before the start of the hearing of an appeal referred to in subsection 18(1), it appears to the Court that (a) the aggregate of all amounts in issue exceeds $12,000, or (b) the amount of the loss in issue exceeds $24,000, as the case may be, the Court shall order that sections 17.1 to 17.8 apply in respect of the appeal unless the appellant elects to limit the appeal to $12,000 or $24,000, as the case may be. R.S., 1985, c. 51 (4th Supp.), s. 5; SOR/93-295, ss. 3, 4. |



