Page 21 - Test 1 Slides - 1. Introduction & Application Of Legislation

INTRODUCTION & APPLICATION OF LEGISLATION

Legal precedent

• All Provincial Divisions and the Tax Courts are bound by decisions

of the Supreme Court of Appeal.

• Unlike civil cases, a taxpayer, if he loses in the Tax Court may

appeal to the Supreme Court of

• Appeal directly. He need not in the first instance appeal to the

Provincial Division.

• The Constitutional Court does not feature in tax matters unless

the Constitution is involved, for example, search and seizure

procedures. Any decision by the Constitutional Court must be

followed without question by any of the other lower courts.

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