Tax Court of Canada Act

Marginal note:Notice of hearing

• 18.19 (1) When the date of a hearing has been fixed, a copy of the notice of hearing shall, not later than thirty days before that date, be sent by registered mail to all parties, or served on all parties.

• Marginal note:Waiver of notice

  (2) A party to an appeal may waive that party’s right to be notified of a hearing in accordance with subsection (1).