Tax Court of Canada Rules (General Procedure)

58 (1) On application by a party, the Court may grant an order that a question of law, fact or mixed law and fact raised in a pleading or a question as to the admissibility of any evidence be determined before the hearing.

(2) On the application, the Court may grant an order if it appears that the determination of the question before the hearing may dispose of all or part of the proceeding or result in a substantially shorter hearing or a substantial saving of costs.

(3) An order that is granted under subsection (1) shall

• (a) state the question to be determined before the hearing;

• (b) give directions relating to the determination of the question, including directions as to the evidence to be given — orally or otherwise — and as to the service and filing of documents;

• (c) fix time limits for the service and filing of a factum consisting of a concise statement of facts and law;

• (d) fix the time and place for the hearing of the question; and

• (e) give any other direction that the Court considers appropriate.