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         Tax Court of Canada Act
            PROCEEDINGS BEFORE THE COURT

16.1 A hearing before the Court may, on the application of any party to a proceeding, other than Her Majesty in right of Canada or a Minister of the Crown, be held in camera if it is established to the satisfaction of the Court that the circumstances of the case justify in camera proceedings.

R.S., 1985, c. 51 (4th Supp.), s. 5.