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    <title>Report to the Tribunal where person examined refuses to answer to satisfaction of the person or authority referred to in rule 147</title>
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      <description>Form WIN 67 is the prescribed report used when a person examined under rule 147 refuses to answer or provides answers; it identifies the witness, sets out the question(s) put, records the refusal or the answers given, and states that the reporting authority has notified the witness to attend at a specified date and time for the Tribunal to consider the report.</description>
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