Assessor’s Rules of Procedure (SOR/2003-293)

Marginal note:Consolidation

18 If there is a common question of fact in two or more appeals for which Notices of Appeal have been filed in accordance with these Rules, the Assessor may, on his or her own motion or on application by a party, order

• (a) that the appeals be consolidated on such terms as the Assessor may direct;

• (b) that the appeals be heard at the same time;

• (c) that the appeals be heard consecutively; or

• (d) that any of the appeals be stayed until the determination of any of the other appeals.