Versions of s. 104(1)

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

2003-01-01 to present available View Source

The Tax Court of Canada and the Minister have authority to decide any question of fact or law necessary to be decided in the course of an appeal under section 91 or 103 or to reconsider an assessment under section 92 and to decide whether a person may be or is affected by the decision or assessment.