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         Tax Court of Canada Act
            PROCEEDINGS BEFORE THE COURT
               General Procedure

17. Subject to sections 18 and 18.29 to 18.33, the provisions of sections 17.1 to 17.8 apply in respect of any proceedings over which the Court has jurisdiction.

R.S., 1985, c. T-2, s. 17; R.S., 1985, c. 51 (4th Supp.), s. 5.