Tax wiki
s. 180
PART I — Income Tax · DIVISION J — Appeals to the Tax Court of Canada and the Federal Court of Appeal
Appeals to Federal Court of Appeal
Not yet annotated · Text current to 2026-06-21 · section last amended 2012-12-14
Current text
An appeal to the Federal Court of Appeal pursuant to subsection 172(3) may be instituted by filing a notice of appeal in the Court within 30 days from
the day on which the Minister notifies a person under subsection 165(3) of the Minister’s action in respect of a notice of objection filed under subsection 168(4),
[Repealed, 2011, c. 24, s. 55]
the mailing of notice to the administrator of the registered pension plan under subsection 147.1(11),
the sending of a notice to a promoter of a registered education savings plan under subsection 146.1(12.1),
the mailing of notice to the administrator of the pooled registered pension plan under subsection 147.5(24), or
the time the decision of the Minister to refuse the application for acceptance of the amendment to the registered pension plan or pooled registered pension plan was mailed, or otherwise communicated in writing, by the Minister to any person,
as the case may be, or within such further time as the Court of Appeal or a judge thereof may, either before or after the expiration of those 30 days, fix or allow.
No jurisdiction in a Tax Court of Canada or Federal Court
(2)Neither the Tax Court of Canada nor the Federal Court has jurisdiction to entertain any proceeding in respect of a decision of the Minister from which an appeal may be instituted under this section.
Summary disposition of appeal
(3)An appeal to the Federal Court of Appeal instituted under this section shall be heard and determined in a summary way.
Source: Justice Laws Website. Not an official version.
Historic text
Immediately preceding version, in force from 2012-01-01 to 2012-12-13:
Show the text in force 2012-01-01 to 2012-12-13
Appeals to Federal Court of Appeal
180 (1) An appeal to the Federal Court of Appeal pursuant to subsection 172(3) may be instituted by filing a notice of appeal in the Court within 30 days from
(a) the day on which the Minister notifies a person under subsection 165(3) of the Minister’s action in respect of a notice of objection filed under subsection 168(4),
(b) [Repealed, 2011, c. 24, s. 55]
(c) the mailing of notice to the administrator of the registered pension plan under subsection 147.1(11),
(c.1) the sending of a notice to a promoter of a registered education savings plan under subsection 146.1(12.1), or
(d) the time the decision of the Minister to refuse the application for acceptance of the amendment to the registered pension plan was mailed, or otherwise communicated in writing, by the Minister to any person,
as the case may be, or within such further time as the Court of Appeal or a judge thereof may, either before or after the expiration of those 30 days, fix or allow.
No jurisdiction in a Tax Court of Canada or Federal Court
(2) Neither the Tax Court of Canada nor the Federal Court has jurisdiction to entertain any proceeding in respect of a decision of the Minister from which an appeal may be instituted under this section.
Summary disposition of appeal
(3) An appeal to the Federal Court of Appeal instituted under this section shall be heard and determined in a summary way.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- R.S., 1985, c. 1 (5th Supp.), s. 180
- 1994, c. 7, Sch. II, s. 142
- 1998, c. 19, s. 47
- 2002, c. 8, s. 183
- 2005, c. 19, s. 40
- 2011, c. 24, s. 55
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 180 links to the one before it.
Enacting and amending legislation
- R.S., 1985, c. 1 (5th Supp.), s. 180; 1994, c. 7, Sch. II, s. 142; 1998, c. 19, s. 47; 2002, c. 8, s. 183; 2005, c. 19, s. 40; 2011, c. 24, s. 55; 2012, c. 31, s. 42
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
Citation
Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 180.