26. (1) Where a question with respect to the exercise of a power, or the performance of a function, of the Commissioner by or under this Act or any other enactment arises between the Commissioner and the principal officer of any agency that is affected by that exercise or performance, the Commissioner or the principal officer of the agency may, subject to subsections (3) and (4), make an application to the Supreme Court for a determination of the question.
(2) Where a person fails to comply with a requirement made by the Commissioner by notice under section 17 to provide information, to produce documents or other records or to attend before the Commissioner to answer questions, the Commissioner may make an application to the Supreme Court for an order directing that person to provide the information, to produce the documents or other records, or to attend before the Commissioner to answer questions, at such place, and within such period or on such day and at such time, as are specified in the order.
(3) The Commissioner shall not make an application to the Supreme Court under this section unless he or she has informed the responsible Minister of the agency concerned in writing of the reasons for the proposed application.
(4) The principal officer of an agency shall not make an application to the Supreme Court under subsection (1) unless he or she has informed the responsible Minister of the agency in writing of the reasons for the proposed application.
(5) The Supreme Court has jurisdiction with respect to matters arising under this section in respect of which applications are made to the Supreme Court.