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Tax Court of Canada Rules (General Procedure)

Version of section 60 from 2006-03-22 to 2014-02-06:


 A special case shall,

  • (a) set out concisely the material facts, as agreed to by the parties, that are necessary to enable the Court to determine the question stated,

  • (b) refer to and include a copy of any documents that are necessary to determine the question, and

  • (c) set out the relief sought, as agreed on by the parties, on the determination of the question of law.

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