URL:http://www.canlii.org/ca/sta/t-2/sec18.27.html
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         Tax Court of Canada Act
            PROCEEDINGS BEFORE THE COURT
               Informal Procedure

18.27 The Governor in Council may make regulations increasing the amount in dispute referred to in paragraphs 18.3002(3)(c) and 18.3008(c) and subparagraph 18.3009(1)(c)(i) to any amount that does not exceed $12,000.

R.S., 1985, c. 51 (4th Supp.), s. 5; 1990, c. 45, s. 59; 1998, c. 19, s. 294; 2006, c. 11, s. 31.