http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/135305/index.do
Chaudhry v. The Queen (January 29, 2016 – 2016 TCC 28, Bocock J.).
Précis: The taxpayer’s agent made a very eccentric argument: the Minister had not produced a certified copy of the Income Tax Act (the “Act”) nor had respondent’s counsel made a request of the Clerk of the Senate for a copy. The Court made short work of the argument and dismissed the appeal. There were no costs as it was an informal procedure appeal.
Decision: The appellant’s agent’s argument was dismissed fairly succinctly:
[20] In summary, the Court finds that:
(i) Senate Clerk certified copies of public Acts need not be before the Court;
(ii) Copies of the Act printed from the Department of Justice’s website in electronic form and containing the imprimatur of Sections 31(1) and 31(2) of the [Legislation Revision and Consolidation Act] are official copies of federal statutes and regulations; and
(iii) Once produced before the Court, as above, the version constitutes an Act of Parliament and judicial notice may be taken of it.
The appeal was dismissed. There was no order as to costs as this was an informal procedure appeal.