Notice of constitutional question struck with leave to amend to specify grounds of discrimination and treaty provisions.
The appellant filed a notice of constitutional question challenging the denial of child tax benefits under s. 122.6 of the Income Tax Act based on his immigration status.
The respondent objected to the notice for failing to specify the grounds of discrimination and the specific treaty and statutory provisions relied upon.
The Tax Court struck the notice but granted the appellant leave to amend it to specify the enumerated or analogous grounds under s. 15 of the Charter, and the specific provisions of Treaty 5 and the Indian Act.
