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s. 170

PART I — Income Tax · DIVISION J — Appeals to the Tax Court of Canada and the Federal Court of Appeal

Notice to Deputy Minister

Not yet annotated · Text current to 2026-06-21 · section last amended 2013-06-26

Current text

(1)

Where an appeal is made to the Tax Court of Canada under section 18 of the Tax Court of Canada Act, the Court shall forthwith send a copy of the notice of the appeal to the office of the Commissioner of Revenue.

(2)

[Repealed, 2013, c. 34, s. 322]

Source: Justice Laws Website. Not an official version.

Historic text

Immediately preceding version, in force from 2005-12-12 to 2013-06-25:

Show the text in force 2005-12-12 to 2013-06-25


Notice to Deputy Minister

  • 170 (1) Where an appeal is made to the Tax Court of Canada under section 18 of the Tax Court of Canada Act, the Court shall forthwith send a copy of the notice of the appeal to the office of the Commissioner of Revenue.

  • Notice, etc., to be forwarded to Tax Court of Canada

    (2) Forthwith after receiving notice under subsection 170(1) of an appeal, the Commissioner of Revenue shall forward to the Tax Court of Canada copies of all returns, notices of assessment, notices of objection and notification, if any, that are relevant to the appeal.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. 1 (5th Supp.), s. 170
  • 1994, c. 13, s. 7
  • 1999, c. 17, s. 167
  • 2005, c. 38, s. 140

This version on Justice Laws

Earlier versions: Justice Laws point-in-time versions of the Act (from 31 August 2004), and CanLII (under “Versions”). On Justice Laws, each version of section 170 links to the one before it.

Enacting and amending legislation

  • R.S., 1985, c. 1 (5th Supp.), s. 170; 1994, c. 13, s. 7; 1999, c. 17, s. 167; 2005, c. 38, s. 140; 2013, c. 34, s. 322

Text before 2004 is found in the annual Statutes of Canada cited above. Application and coming-into-force provisions are not part of the consolidation; see the amending Acts.

Cross-references

This section refers to

s. 18

References are generated from the statutory text and list other sections of the Act only.

Citation

Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 170.