Tax Court of Canada Rules (General Procedure)

59 (1) Where the parties to an appeal concur in stating a question of law in the form of a special case for the opinion of the Court, any party may apply to the Court to have the special case determined.

(2) Where the Court is satisfied that the determination of the question may dispose of all or part of the appeal, substantially shorten the hearing or result in a substantial saving of costs, the judge may hear and determine the special case.