Tax wiki
s. 171
PART I — Income Tax · DIVISION J — Appeals to the Tax Court of Canada and the Federal Court of Appeal
Disposal of Appeal
Not yet annotated · Text current to 2026-06-21 · section last amended 2013-06-26
Current text
The Tax Court of Canada may dispose of an appeal by
dismissing it; or
allowing it and
vacating the assessment,
varying the assessment, or
referring the assessment back to the Minister for reconsideration and reassessment.
Ecological gifts
(1.1)On an appeal under subsection 169(1.1), the Tax Court of Canada may confirm or vary the amount determined to be the fair market value of a property and the value determined by the Court is deemed to be the fair market value of the property determined by the Minister of the Environment.
Partial disposition of appeal
(2)If an appeal raises more than one issue, the Tax Court of Canada may, with the consent in writing of the parties to the appeal, dispose of a particular issue by
dismissing the appeal with respect to the particular issue; or
allowing the appeal with respect to the particular issue and
varying the assessment, or
referring the assessment back to the Minister for reconsideration and reassessment.
Disposal of remaining issues
(3)If a particular issue has been disposed of under subsection (2), the appeal with respect to the remaining issues may continue.
Appeal to Federal Court of Appeal
(4)If the Tax Court of Canada has disposed of a particular issue under subsection (2), the parties to the appeal may, in accordance with the provisions of the Tax Court of Canada Act or the Federal Courts Act, as they relate to appeals from decisions of the Tax Court of Canada, appeal the disposition to the Federal Court of Appeal as if it were a final judgment of the Tax Court of Canada.
Source: Justice Laws Website. Not an official version.
Historic text
Immediately preceding version, in force from 2004-08-31 to 2013-06-25:
Show the text in force 2004-08-31 to 2013-06-25
Disposal of Appeal
171 (1) The Tax Court of Canada may dispose of an appeal by
(a) dismissing it; or
(b) allowing it and
(i) vacating the assessment,
(ii) varying the assessment, or
(iii) referring the assessment back to the Minister for reconsideration and reassessment.
Ecological gifts
(1.1) On an appeal under subsection 169(1.1), the Tax Court of Canada may confirm or vary the amount determined to be the fair market value of a property and the value determined by the Court is deemed to be the fair market value of the property determined by the Minister of the Environment.
(4) [Repealed, 1994, c. 7, Sch. IX, s. 215]
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- R.S., 1985, c. 1 (5th Supp.), s. 171
- 1994, c. 7, Sch. IX, s. 215
- 2001, c. 17, s. 159
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 171 links to the one before it.
Enacting and amending legislation
- R.S., 1985, c. 1 (5th Supp.), s. 171; 1994, c. 7, Sch. IX, s. 215; 2001, c. 17, s. 159; 2013, c. 33, s. 18
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
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. 171.