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Tax Court of Canada Rules (General Procedure)

Version of section 59 from 2006-03-22 to 2014-02-06:

  •  (1) Where the parties to an appeal concur in stating a question of law in the form of a special case for the opinion of the Court, any party may apply to the Court to have the special case determined.

  • (2) Where the Court is satisfied that the determination of the question may dispose of all or part of the appeal, substantially shorten the hearing or result in a substantial saving of costs, the judge may hear and determine the special case.

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