Tax Court of Canada Rules (General Procedure)

3 These rules apply to all proceedings in the Court to which the general procedure in the Act applies, including references under section 173 or 174 of the Income Tax Act, section 310 or 311 of the Excise Tax Act, section 97.58 of the Customs Act, section 51 or 52 of the Air Travellers Security Charge Act, and section 204 or 205 of the Excise Act, 2001, with such modifications as the circumstances require.