Canada v. Fisher
A-276-94
Isaac
25/3/96
2 pp.
Application for judicial review of Tax Court decision wherein Tax Court Judge, acting under Informal Procedure, found Income Tax Act, s. 56(1)(b) (taxation of child support payments) inconsistent with Charter, s. 15: Thibaudeau v. The Queen, [1994] 2 F.C. 189 (C.A.)-However, latter decision reversed in Supreme Court: Thibaudeau v. The Queen, [1995] 2 S.C.R. 627-Contrary to view expressed by Tax Court Judge, in every case, including Informal Procedure, in which constitutional validity or applicability of law brought into question in manner described in Federal Court Act, s. 57, notice required therein must be given-Applications allowed-Income Tax Act, S.C. 1970-71-72, c. 63, s. 56(1)(b)-Canadian Charter of Rights and Freedoms, being Part I of the Constitution Act, 1982, Schedule B, Canada Act 1982, 1982, c. 11 (U.K.) [R.S.C., 1985, Appendix II, No. 44], s. 15-Federal Court Act, R.S.C., 1985, c. F-7, s. 57 (as am. by S.C. 1990, c. 8, s. 19).