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Tax Court of Canada Rules (General Procedure)

Version of section 62 from 2006-03-22 to 2014-02-06:


 On a hearing of a question under sections 58 and 59, each party shall serve on every other party to the hearing a factum consisting of a concise statement, without argument, of the facts and law relied on by the party, and file it, with proof of service, in the Registry not later than seven days before the hearing.

  • SOR/2004-100, s. 11
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