Tax Court of Canada Rules (General Procedure)

127 (1) At the conclusion of a litigation process conference held under section 125, subsection 126(2) or section 126.1,

• (a) counsel or the parties, if they are not represented by counsel, may sign a memorandum setting out the results of the conference; and

• (b) the judge presiding at the conference may give any direction that the judge considers necessary with respect to the conduct of the appeal.

(2) Any memorandum signed by counsel or the parties, if they are not represented by counsel, or any direction given by the judge binds the parties unless the judge presiding at the hearing of the appeal directs otherwise.