Tax Court of Canada Act

Marginal note:Constitutional questions

• 19.2 (1) If the constitutional validity, applicability or operability of an Act of Parliament or its regulations is in question before the Court, the Act or regulations shall not be judged to be invalid, inapplicable or inoperable unless notice has been served on the Attorney General of Canada and the attorney general of each province in accordance with subsection (2).

• Marginal note:Time of notice

  (2) The notice must be served at least 10 days before the day on which the constitutional question is to be argued, unless the Court orders otherwise.

• Marginal note:Notice of appeal

  (3) The Attorney General of Canada and the attorney general of each province are entitled to notice of any appeal made in respect of the constitutional question.

• Marginal note:Right to be heard

  (4) The Attorney General of Canada and the attorney general of each province are entitled to adduce evidence and make submissions to the Court in respect of the constitutional question.

• Marginal note:Appeal

  (5) If the Attorney General of Canada or the attorney general of a province makes submissions, that attorney general is deemed to be a party to the proceedings for the purpose of any appeal in respect of the constitutional question.