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Versions of s. 174(3)

I-3.3 — Income 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. 2013-06-26 to present available View Source
    WhereIf the Tax Court of Canada is satisfied that a determination of the question set out in an application under this section willis affectcommon to assessments or proposed assessments in respect of two or more taxpayers who have been served with a copy of the application and who are named in an order ofapplication, the Tax Court of Canada pursuant to this subsection, it may
    Full text

    If the Tax Court of Canada is satisfied that a question set out in an application under this section is common to assessments or proposed assessments in respect of two or more taxpayers who have been served with a copy of the application, the Tax Court of Canada may

  2. 2004-08-31 to 2013-06-26 View Source

    Where the Tax Court of Canada is satisfied that a determination of the question set out in an application under this section will affect assessments or proposed assessments in respect of two or more taxpayers who have been served with a copy of the application and who are named in an order of the Tax Court of Canada pursuant to this subsection, it may