696. Appeals and alternative dispute resolution; in general.

The overriding objective of the rules of procedure relating to tax appeals is to enable the tribunal to deal with cases fairly and justly1.

The tribunal should seek, where appropriate: (1) to bring to the attention of the parties the availability of any appropriate alternative procedure for the resolution of the dispute; and (2) if the parties wish and provided that it is compatible with the overriding objective, to facilitate the use of the procedure