Tax Court of Canada Rules (General Procedure)
60 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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