Patel – Federal Court of Appeal confirms that an appeal can be bifurcated under s. 171(2)

Nadon JA confirmed that s. 171(2) gave the Tax Court the discretion to bifurcate the issues in an appeal and deal with one of those issues as requested by the parties in a letter to the Tax Court.

Neal Armstrong. Summary of Patel v. Canada, 2020 FCA 27 under s. 171(2).