Tax Court of Canada Act

Marginal note:Notice of hearing

• 18.19 (1) When the Court has fixed the date for a hearing, the Registrar of the Court shall, not later than thirty days before that date, send by registered mail to all parties, or have served on all parties, a notice of hearing.

• 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).