3433b0d0_Unconstitutional___Court_Cases__Type_of_Hearing
[Case Name] Kennedy v. CCRA et al. [Year] 2000 [Court] O.S.C.J. [Type of Hearing] 
Taxpayer's application to render of no force or effect (presumably) a Requirement to Pay. Issues raised by Applicant: that he is not a "person" under s. 2 of the Income Tax Act; that the payment of income tax is voluntary; that the federal Parliament lacks jurisdiction to make the Income Tax Act. Application dismissed, legal costs of $500 to be paid to CCRA.
Canada: Income Tax Act & GST: Unconstitutional?: Court Cases
Type of Hearing