Craig Burley has written a helpful article about a technicality relating to the $25,000 limit for informal procedure appeals to the Tax Court of Canada. He refers to Maier v R, 1994 CarswellNat 3242, [1994] T.C.J. No. 1260 (TCC), in which the Court held that the limit on relief applies to the amount in issue in each assessment under appeal and not to the total amount in dispute in the appeal as such.
