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Versions of s. 174(3)(b)

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
    if one or more of the taxpayers so namedserved has or have appealed,appealed an assessment to the Tax Court of Canada in respect of which the question is relevant, make suchan order joining a party or parties to that or those appeals as it considers appropriateappropriate; and proceed to determine the question.
    Full text

    if one or more of the taxpayers so served has or have appealed an assessment to the Tax Court of Canada in respect of which the question is relevant, make an order joining a party or parties to that or those appeals as it considers appropriate; and

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

    if one or more of the taxpayers so named has or have appealed, make such order joining a party or parties to that or those appeals as it considers appropriate and proceed to determine the question.