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TAX COURT OF CANADA ACTMaximum Amounts for Informal Procedure RegulationsRegulations Increasing the Maximum Amounts that Apply in Respect of Appeals under the Informal ProcedureP.C.1993-1205  19936

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His Excellency the Governor General in Council, on the recommendation of the Minister of Justice, pursuant to section 18.27* of the Tax Court of Canada Act, is pleased hereby to make the annexed Regulations increasing the maximum amounts that apply in respect of appeals under the informal procedure.*S.C. 1990, c. 45, s. 59Short Title

1These Regulations may be cited as the Maximum Amounts for Informal Procedure Regulations.

Interpretation

2In these Regulations, Act means the Tax Court of Canada Act. (Loi)

Maximum Amounts

3The amount of $7,000 referred to in paragraph 18(1)(a), section 18.1, subsections 18.11(2) and (3) and sections 18.12 and 18.13 of the Act is increased to $12,000.

4The amount of $14,000 referred to in paragraph 18(1)(b) and sections 18.1, 18.12 and 18.13 of the Act is increased to $24,000.

Application

5Sections 3 and 4 apply in respect of appeals instituted on or after September 1, 1993.