Hyperlawhypertext legal database Excise Tax Act

← Historical versions

Versions of s. 308(2)

E-15 — Excise Tax Act · 2 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2007-06-22 to present available View Source
    Forthwith[Repealed, after2007, receivingc. notice18, unders. subsection (1) of an appeal, the Commissioner shall forward to the Tax Court and the appellant copies of all returns, applications, notices of assessment, notices of objection and notifications, if any, that are relevant to the appeal and, on being so forwarded, those copies shall form part of the record before the Tax Court in an appeal under section 18.3001 of the Tax Court of Canada Act and are evidence of the existence of the documents and of the making of the statements contained in them.50]
    Full text

    [Repealed, 2007, c. 18, s. 50]

  2. 2003-01-01 to 2007-06-22 View Source

    Forthwith after receiving notice under subsection (1) of an appeal, the Commissioner shall forward to the Tax Court and the appellant copies of all returns, applications, notices of assessment, notices of objection and notifications, if any, that are relevant to the appeal and, on being so forwarded, those copies shall form part of the record before the Tax Court in an appeal under section 18.3001 of the Tax Court of Canada Act and are evidence of the existence of the documents and of the making of the statements contained in them.