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         Tax Court of Canada Act
            PROCEEDINGS BEFORE THE COURT
               Informal Procedure

18.2 (1) The Court shall adjourn the hearing of an appeal where, in the opinion of the Court, it would be impractical in all the circumstances to proceed on the day fixed for the hearing.

Request for adjournment

(2) The Court may grant a request by a party to have the hearing of an appeal adjourned where the other parties consent thereto or where it would be appropriate to delay that hearing until judgment has been rendered in another case before the Court or before any other court in Canada in which the issue is the same or substantially the same as that raised in the appeal.

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