Tax Court of Canada Rules (General Procedure)

127 (1) At the conclusion of the conference,

• (a) counsel may sign a memorandum setting out the results of the conference, and

• (b) the judge conducting the conference may give such direction as the judge considers necessary or advisable with respect to the conduct of the hearing,

and the memorandum or direction binds the parties unless the judge presiding at the hearing of the appeal directs otherwise.

(2) A copy of a memorandum or direction under subsection (1) shall be included in the hearing record.