Judgments of the Tax Court of Canada or the Federal Court can be appealed to the Federal Court of Appeal.

However, a taxpayer appealing a judgment rendered by the Tax Court of Canada under the Informal Procedure Rules is limited to the grounds for appeal stated at subsection 27(1.3) of the Federal Courts Act.

• Standard of review

Steps in an appeal to the Federal Court of Appeal

• Notice of appeal
• Notice of appearance
• Appeal book
• Appellant’s memorandum of fact and law
• Respondent’s memorandum of fact and law
• Appellant’s memorandum of fact and law (if the respondent cross-appealed)
• Requisition
• Book of authorities
• Hearing

Miscellaneous

• Motions
• Service
• Costs

Last updated: November 1, 2016