Income Tax Appeal Fee Regulation

B.C. Reg. 246/94
O.C. 976/94

Deposited July 15, 1994
effective August 15, 1994

This archived regulation consolidation is current to April 21, 2006 and includes changes enacted and in force by that date. For the most current information, click here.

Income Tax Act

Income Tax Appeal Fee Regulation

[includes amendments up to B.C. Reg. 536/95]

Definitions

1In this regulation "Act" means the Income Tax Act.

Fees

2A taxpayer appealing under section 42 of the Act must pay the court registry a fee of $60 on filing a copy of the notice of appeal under that section.

[am. B.C. Reg. 536/95, s. 2.]

[Provisions of the Income Tax Act, R.S.B.C. 1996, c. 215, relevant to the enactment of this regulation: sections 42 and 48]