Tax Court of Canada Act
Marginal note:Who may administer oath, etc.
19 (1) All persons authorized to administer affidavits to be used in any of the superior courts of any province may administer oaths and take and receive affidavits, declarations and solemn affirmations in that province to be used in the Court.
(2) The Governor in Council may, by commission, empower such person as he thinks necessary, within or outside Canada, to administer oaths and to take and receive affidavits, declarations and solemn affirmations in or concerning any proceeding had or to be had in the Court.
- 1980-81-82-83, c. 158, s. 19
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