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    <description>Amendments create a discretionary award of costs recoverable or payable as if they were tax or refund, with the Tribunal able to direct alternate deposit methods. They also require orders to be written, signed and dated by Bench Members, prescribe modes and timing of pronouncement-ordinarily within 60 days or with a further 30-day extension in exceptional cases-and allow nomination of alternate Members to pronounce orders when original Members are unavailable.</description>
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