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

Hearings

Not yet annotated · Text current to 2026-06-21 · section last amended 2004-08-31

Current text

Proceedings in the Federal Court of Appeal under this Division may, on the application of the taxpayer, be held in camera if the taxpayer establishes to the satisfaction of the Court that the circumstances of the case justify in camera proceedings.

Source: Justice Laws Website. Not an official version.

Historic text

This section has not been amended since the start of the point-in-time record on 31 August 2004.

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 179 links to the one before it.

Enacting and amending legislation

R.S., 1985, c. 1 (5th Supp.), s. 179; 2002, c. 8, s. 184

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

No other section of the Act refers to this section, and it refers to no other section.

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. 179.