| URL: | http://www.canlii.org/ca/sta/t-2/sec16.2.html |
Tax Court of Canada Act
PROCEEDINGS BEFORE THE COURT
16.2 (1) A party who instituted a proceeding in the Court may, at any time, discontinue that proceeding by written notice. | |
Effect of discontinuance | (2) Where a proceeding is discontinued under subsection (1), it is deemed to be dismissed as of the day on which the Court receives the written notice. R.S., 1985, c. 51 (4th Supp.), s. 5. |
