Versions of s. 81.2(1)

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

2003-07-02 to present available View Source

Any person who has served a notice of objection under section 81.15 or 81.17, other than a notice in respect of Part I, may, in lieu of appealing to the Tribunal under section 81.19, appeal the assessment or determination to the Federal Court ~~— Trial Division~~ at any time when, under section 81.19, that person could have appealed to the Tribunal.

Full text

Any person who has served a notice of objection under section 81.15 or 81.17, other than a notice in respect of Part I, may, in lieu of appealing to the Tribunal under section 81.19, appeal the assessment or determination to the Federal Court at any time when, under section 81.19, that person could have appealed to the Tribunal.
2003-01-01 to 2003-07-02 View Source

Any person who has served a notice of objection under section 81.15 or 81.17, other than a notice in respect of Part I, may, in lieu of appealing to the Tribunal under section 81.19, appeal the assessment or determination to the Federal Court — Trial Division at any time when, under section 81.19, that person could have appealed to the Tribunal.